ANALISIS KINERJA AUDITOR INTERNAL DALAM MENCEGAH TERJADINYA FRAUD KREDIT FIKTIF PT. BANK MUAMALAT CABANG MAKASSAR

Andi Wawing, Idham khalid, Agus salim

Abstract


This study aims to determine whether the performance of auditors in the Makassar Branch. The method of sampling technique used was purposive sampling, namely the technique of deliberate sampling. This study uses a simple linear regression analysis method and primary data manager using the SPSS program (Statistical Product and Service Solutions). Based on the results of the testing of the Partial Test (t-Test) the hypothesis is obtained that the Internal Auditor's Performance has a positive and significant influence on the Prevention of Fictional Credit Fraud. Testing the effect of Internal Auditor Performance variables on Fictional Prevention of Fraud can be seen by looking at the value of t count of 3.737 and t table of 2.045 with a significance value of 0.001. The value of t count is greater than t table and the significance value is below 0.05 which indicates a significant effect of the Internal Auditor Performance variable on the Prevention of Fictional Fraud. So that the auditor's performance can prevent fictional credit fraud.


Full Text:

PDF

References


Agoes, Sukrisno. 2004. Auditing (Pemeriksaaan Akuntan) Oleh Kantor Akuntan Publik Lembaga Penerbit Fakultas Ekonomi : Jakarta

Fahmi, Irfan. 2010. Manajemen Risiko : Teori, Kasus dan Solusi. Alfabeta :Bandung

Mukhsonrofi, 2008.Metode Pncegahan Fraud (Online).( http:// mukhsonrofi.wordpress.com / 2008 / 11 / 04 / metode – pencegahan – fraud – kecurangan / diakses 2 April 2012

Mulyadi. 2002. Auditing Edisi 6. Salemba Empat : Jakarta

Sawyer, L.B., Dittenhofer, and Scheiner J.H. 2002.Sawyer Internal Auditing. Salemba Empat : Jakarta

Sedamayanti. 2007. Manajemen Sumber Daya Manusia. PT. Refika Aditama : Bandung

Simbolon, H. A. 2010. Seluk Beluk Fraud dan Cara Mengatasinya (Online). (http://akuntansibisnis.wordpress.com / 2010 / 12 / 22 / mengupas – seluk – beluk – fraud – dan – cara – mengatasinya / diakses Maret 2012

Singleton, Hall. 2007. Information Technology Auditing Investigatif. Salemba Empat : Jakarta

Tunggal, A. W. 2008. Pengantar Fraud Auditing.Havarindo : Bandung

Wibowo. 2008. Manajemen Kinerja. PT. Raja Grafindo Persada : Jakarta


Refbacks

  • There are currently no refbacks.