Text

PENGENDALIAN INTERNAL SEBAGAI DETEKTOR DALAM MENCEGAH KECURANGAN PENGELUARAN KAS

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT INTERNAL CONTROL AS DETECTORS IN PREVENTING FRAUDULENT USE OF CASH DISBURSEMENT Written By: Trecy Djoronica NIM: 1232146 The writer conducted this research to know the implementation of internal control to prevent fraud of cash disbursement on PT. Industri Telekomunikasi Indonesia. This research used descriptive method, where the data was collected based on the actual circumstances in the company, by distributed the questionnaire to the respondents and process them using SPSS. Based on the results of questionnaire that have been distributed, it is known that the internal control and fraud prevention of cash disbursement is almost always done by the company. Based on the statistical calculation using the formula coefficient of correlation it found that r = 0.429, which means that there is a positive relationship and being between the internal control and fraud prevention of cash disbursement. Based on the calculation of the coefficient of determination was known that the value of r2 = 0.184, meaning that internal control has the contribution value 18.4% through the prevention of cash disbursement fraud and the rest was influenced by other factors out of this research. Keywords: Internal control, prevent the risk of fraud of cash disbursement, fraud of cash disbursement, cash disbursement.