ANALISIS PERAN AUDIT INTERN, SISTEM PENGENDALIAN INTERNAL, DAN INTEGRITAS TERHADAP PENCEGAHAN KECURANGAN PADA PT.PAMAPERSADA NUSANTARA SITE KPCS

Abstract

This study aims to examine the influence of internal audit, internal control systems, and integrity on fraud prevention at PT Pamapersada Nusantara Site KPCS. The data used in this research is primary data obtained through questionnaires distributed to 48 respondents who are office employees of PT Pamapersada Nusantara Site KPCS. This study employs a quantitative approach with data analysis conducted using SPSS. The analytical tools used include validity testing, reliability testing, and multiple linear regression analysis to test the effect of each variable on fraud prevention.

The results show that internal audit has a positive and significant effect on fraud prevention at PT Pamapersada Nusantara Site KPCS, with a t-value of 2.209 (t-count > t-table, 2.209 > 2.015) and a significance value of 0.032 (< 0.05). Meanwhile, the internal control system has no positive and significant effect, with a t-value of 1.029 (t-count < t-table, 1.029 < 2.015) and a significance value of (0.309 > 0.05). Integrity has a positive and significant effect on fraud prevention, with a t-value of 2.207 (t-count > t-table, 2.207 > 2.015) and a significance value of 0.033 (< 0.05). The R value of 0.750 and R Square of 0.562 indicate that 56.2% of the variation in fraud prevention can be explained by the three variables. The F-test result shows that the regression model is simultaneously significant (F = 18.854; sig = 0.000)..