PENGARUH AUDIT INTERNAL DAN KINERJA KARYAWAN TERHADAP PENGENDALIAN INTERNAL SERTA DAMPAKNYA TERHADAP PENCEGAHAN KECURANGAN DI PT. COMMIT TRANS ANGKASA DENGAN MENGGUNAKAN METODE ANALISIS JALUR

Kenny  Cendana; R.  Aditama; Gerry  Sastro

doi:10.46306/lb.v5i1.529

Authors

Kenny Cendana Universitas Pamulang
R. Aditama Universitas Pamulang
Gerry Sastro Universitas Pamulang

DOI:

https://doi.org/10.46306/lb.v5i1.529

Keywords:

Kecurangan, Pencegahan, Pengendalian, Karyawan, Kinerja, Internal, Audit, Fraud

Abstract

This study aims to determine the effect of Internal Audit (X₁), Employee Performance (X₂) on Internal Control (Y) with the variable Intervening Fraud Prevention (Z) at PT. TransSpace Committee. This research includes causal associative research using a quantitative approach. The sample used in this study amounted to 50 employees of PT. TransSpace Committee. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used is path analysis. The results of this study are that the contribution of internal audit (X₁) to Internal Control (Y) is 0.311, this indicates that the contribution or influence of X₁ on Y is 31.1% while the remaining 68.9% is a contribution from the variables other variables not included in the study, and also the contribution of employee performance (X₂) to Internal Control (Y) is 0.173, this indicates that the contribution or influence of X₂ on Y is 17.3% while the remaining 82.7% is the contribution of other variables not included in the study, and also the magnitude of the contribution of internal audit (X₁) to Fraud Prevention (Z) which is equal to 0.307, this indicates that the contribution or influence of X1 on Z is equal to 30.7% while the remaining 69.3% is the contribution of other variables not included in the study, and also the size of the audience's contribution internal t (X₁) and internal control (Y) on fraud prevention (Z) which is equal to 0.539, this shows that the contribution or influence of X₁ & Y on Z is 53.9% while the remaining 46.1% is a contribution from the variable -Other variables not included in the study, and also the contribution of employee performance (X₂) to fraud prevention (Z) is 0.177, this indicates that the contribution or influence of X₂ on Z is 17.7% while the remaining is 72.3 % is the contribution of other variables not included in the study, and also the contribution of employee performance (X₂) and internal control (Y) to fraud prevention (Z) which is equal to 0.522, this shows that the contribution or influence of X₂ & Y to Z is 52.2% while the remaining 47.8% is contributed by other variables not included in the study, and also the amount of k the contribution of internal control (Y) to fraud prevention (Z) is equal to 0.502, this indicates that the contribution or influence of Y on Z is 50.2% while the remaining 49.8% is a contribution from other variables not included in study

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