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PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN SERTA DAMPAKNYA TERHADAP KINERJA PERUSAHAAN PADA PT. ASIA PASIFIC FIBERS TBK.

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ABSTRACT THE INFLUENCE OF INTERNAL CONTROL ON FRAUD PREVENTION AND ITS IMPACT ON COMPANY PERFORMANCE AT PT ASIA PASIFIC FIBERS Tbk. By: Jhon Wesly NIM: 1532014 This study aims to determine the effect of internal control on fraud prevention and it was impact on company performance at PT. Asia Pacific Fibers Tbk. This study has two hypothesis tests, the first test was the effect of internal control on fraud prevention and the second test was the effect of fraud prevention on company performance. The method used was descriptive method which was a method that collects data to produce information needed in analyzing existing problems. The data collection technique used was by distributing questionnaires to parties related to this study. The measurement scale used was the Likert scale and uses the Pearson Product Moment correlation. The sample of this research was employees who work in the accounting department, human resourch development (HRD) department, internal control section, and operational parts at PT. Asia Pacific Fibers Tbk. From the results of descriptive statistical research, each variable has a very good picture of the results. The effect of internal control on fraud prevention was positive and moderate significant it was 0.599, and the effect of fraud prevention on company performance was significantly positive and very strong it was 0.812. Keywords: Internal Control, Fraud Prevention, Company Performance