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PERANAN PENGENDALIAN INTERN KAS DALAM MENCEGAH RISIKO KECURANGAN KAS PADA PT. RECAPITAL ADVISORS

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ABSTRACT THE ROLE OF INTERNAL CONTROL CASH IN PREVENTING THE RISK OF FRAUD CASH at PT. RECAPITA ADVISORS By : Jhonriel Sihombing The purpose of this study was to determine the implementation of the internal control of cash, implementation of the risk of fraud prevention measures cash, a significant correlation between the internal control of cash with cash fraud risk prevention measures, and to determine how much cash the role of internal control of the implementation of the risk of fraud prevention cash at PT. Recapital Advisors. The method used in this research was descriptive method, this method to collect data from respondents to analize and answer the research problem, data collected through questionnaires from the division of the parts that related with this research. Measurement scale used was Likert scale and using Spearman rank correlation. Test using t-test with α = 0.05. From the test results obtained by the correlation coefficient r = 0584 which shows the relationship between the internal control of cash with cash fraud risk prevention. Significance test showed a significance value of 0.076 is greater than α = 0.05 then it can be concluded that there is no significant influence of the internal control of cash with cash fraud risk prevention. The coefficient of determination indicates that the internal control of cash contributed as much as 34.1% in preventing fraud risk cash and the rest is determined by other variables outside of this research.