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PERANAN AUDIT INTERNAL DALAM MENGURANGI RESIKO KECURANGAN PENGELUARAN KAS PADA PT PINDAD (PERSERO) BANDUNG

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ABSTRACT The Role of Internal Audit in Fraud Risk Reducing Spending Cash In PT. Pindad (Persero) Bandung By: David Adi Bungsu Tadja This study aims to determine the role of internal audit in reducing the risk of fraud cash expenditure on PT. Pindad (Persero) Bandung. The method used in this study is descriptive, ie by submitting a questionnaire consisting of 28 statements on internal audit and 22 statements to reduce the risk of fraudulent disbursements. Questionnaire data were statistically processed by the Pearson formula Product Moment and processed using SPSS 20 and then used as a reference to calculate the magnitude of the correlation between the two variables. Based on the results it can be seen the implementation of internal audit has been conducted in accordance with the procedures specified. Based on the research results can be known fraud risk reduction measures the cash flow is always applied, which can be seen from the calculation of the average value of 4:28, which means often applied in the company. Based on statistical analysis using the Pearson product moment correlation, the obtained results of the correlation coefficient rxy: 0.608 which gives an indicator that the relationship between internal audit and reduce the risk of fraud is strong cash outlay. And hypothesis test conducted showed that Ha is accepted, this means that 60.8 % reduction in the risk of fraud cash outlay is influenced by the internal audit while the remaining 39.2 % is influenced by other factors outside the study.