DARMAWAN, HEPPY (2020) PENGARUH PERAN AUDITOR INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA BANK JATIM WILAYAH SURABAYA. Other thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study are to examine (1) the effect of the role of internal auditors on internal control; (2) the effect of the role of the internal auditor on fraud prevention; (3) the effect of the role of the internal auditor on Good Corporate Governance; (4) the effect of internal control on fraud prevention; (5) the effect of Good Corporate Governance on fraud prevention; (6) the effect of the role of internal auditors on fraud prevention through internal control; and (7) the effect of the role of internal auditors on fraud prevention through Good Corporate Governance. This research uses quantitative methods. The subject of this research is internal auditor of Bank Jatim Surabaya Region with a population of 50 internal auditors. This study uses a purposive sampling technique with an internal auditor's working period at least 2 years so there are 34 internal auditors who can be sampled. The analysis technique used in this study is Partial Least Square (PLS) using WarpPLS 7.0. The results of this study are (1) the role of internal auditors influences internal control; (2) the role of the internal auditor influences the prevention of fraud; (3) the role of the internal auditor has no effect on Good Corporate Governance; (4) internal control does not affect fraud prevention; (5) Good Corporate Governance influences fraud prevention; (6) the role of internal auditors has no effect on fraud prevention through internal control and (7) the role of internal auditors has no effect on fraud prevention through Good Corporate Governance. Keywords: The role of internal auditors, internal control, Good Corporate Governance, fraud prevention
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 09 Dec 2020 02:58 | ||||||||
| Last Modified: | 09 Dec 2020 02:58 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1041 |
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