PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA BANK PEMBANGUNAN DAERAH SULAWESI TENGGARA

Abstrak

This research aims to determine and analyze the influence of internal control on fraud prevention at the Regional Development Bank of Southeast Sulawesi. Data collection was carried out using a questionnaire. The sample in this research was 34 internal auditors at SKAI at Bank Sultra. Data analysis uses descriptive analysis methods and simple linear regression analysis with the IBM SPSS Statistics Version 26 software application. The research results show that internal control has an effect on fraud prevention, this is because internal control helps create a safer environment by identifying and evaluating the risk of fraud occurring. Internal controls that are updated and adapted to environmental changes will also prevent fraud. The conclusion of this research is that the higher the internal control, the greater the fraud prevention.

Kata kunci

• Pengendalian Internal
• pencegahan fraud