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PENGARUH PROFESIONALISME AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN PENYALAHGUNAAN ASET PADA PT. SINAR MITRA SEPADAN FINANCE

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ABSTRACT THE EFFECT OF PROFESIONALISM INTERNAL AUDITOR IN DETECTING FRAUD ASSETS MISAPPROPRIATION AT PT. SINAR MITRA SEPADAN FINANCE Written by: Oriza Awaladra Sativa NIM: 1332106 The author entitled this study as The Effect Of Professionalism Internal Auditor In Detecting Fraud Assets Misappropriation At PT. Sinar Mitra Sepadan Finance. The purpose of this study was to determine the significant effect of the The Effect Of Professionalism Internal Auditor In Detecting Fraud Assets Misappropriation. The author used the professionalism internal auditor variable as independent variables and fraud assets misappropriation variable as the dependent variable. This study used descriptive method through questionnaires to the 30 employees in the Internal Audit Department at PT. Sinar Mitra Sepadan Finance. Based on the calculation of correlation analysis with the help of software SPSS 16.0 to a questionnaire distributed to 30 internal auditor at PT. SMS Finance produce that internal auditor significantly affect fraud assets misappropriation detection. Professionalism. The magnitude of the effect of the internal auditor professionalism asset misappropriation fraud detection is equal to 20.1% while the remaining 79.9%, influenced by other factors not examined in this study. Keywords: professionalism of internal auditor, fraud asset missapropriation detection.