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PENGARUH AUDIT INTERNAL TERHADAP PENDETEKSIAN KECURANGAN PERSEDIAAN BARANG JADI PADA PT. DIRGANTARA INDONESIA

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ABSTRACT THE IMPACT OF INTERNAL AUDIT ON THE FRAUD DETECTION OF THE FINISH GOODS IN PT. DIRGANTARA INDONESIA By: Floren Stevanus Sinaga The purpose of this research was to know the implementation of internal audit in PT. Dirgantara Indonesia, the fraud detection of finish goods in PT. Dirgantara Indonesia, and to know the impact of internal audit on the fraud detection of the finish goods in PT. Dirgantara Indonesia. This research was conducted using the quantitative descriptive method. The collected data was analyzed using a linear regression analysis, Rank Spearman correlation coefficient analysis, significance test, and coefficient of determination analysis in order to obtain the conclusion. Data collection techniques include sending out the questionnaires and interviewing. Based on the statistical analysis, it was found that the value of Rank Spearman correlation coefficient is 0.515 which it meant the correlation between internal audit and fraud detection of the finish goods in PT. Dirgantara Indonesia was low and positive. Based on the significance test, it was found that , tcount= 2.166 > ttable= 1.7709 so that Ha was accepted. Based on the result on the coefficient of determination analysis, it was found that internal audit affects fraud detection of the finish goods as much as 26.5225 %. The remaining 73.4775 % comes from other factors