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PERANAN AUDIT INTERNAL DALAM MENCEGAH KECURANGAN (FRAUD) PENGELUARAN KAS PADA PT. ASIA PACIFIC FIBERS Tbk.

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN PREVENT CHEATING CASH OUTLAYS IN PT. ASIA PACIFIC FIBERS Tbk. Oleh: Ruth Jernih Realita The purpose of this research was to know the execution of internal audit, cash expenses fraud prevention efforts, and to know the role of internal audit in preventing fraudulent spending cash. The methods used in this research was descriptive method, the collected data based on real state or condition of a company. In the collection of this data, the authors use like doing interviews, disseminate the questionnaire and data company. The scale used was the measurement Scale Guttman and use correlation Pearson Product Moment coefficient determination and analysis. Statistical tests using t-test with α = 0.05. The implementation of internal audit conducted at PT. Asia Pacific Fiber Tbk. as seen from the results of a questionnaire using the average shown from various aspects of internal audit, namely: planning auditing = 88,33%, testing and evaluating information = 100%, the submission of the results of the audit examination = 100%, follow-up examination results = 100%. Prevention of fraud cash outlay at PT. Asia Pacific Fiber Tbk. as seen from the results of a questionnaire using the average shown from various aspects of the prevention of fraud cash expenses internal control = 100% integrity, ethics and employees = 100%, and safeguards cash = 90%. Based on the calculation of the correlation coefficients analysis statistics, (r), namely of 0.84 which suggests that internal audit relationship in preventing fraud (fraud) cash outlay was very strong. By using statistical tests (t) can be generated thitung > ttabel = 6,6108 > 1,734 so that statement means there was denied H0 relationship was significant between the role of internal audit towards preventing fraud (fraud) cash expenditure. Based on the calculation of the coefficient of determination, then the internal audit role in preventing fraud (fraud) cash expenditure by percentage 70,56%. While the rest of 29,44% was affected by other factors outside of this research.