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PERANAN AUDIT INTERNAL DALAM PENCEGAHAN KECURANGAN (FRAUD) PENGELUARAN KAS PADA PT. PERKEBUNAN NUSANTARA X (PERSERO) PABRIK GULA LESTARI

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN PREVENTING FRAUD CASH EXPENDITURE ON PT. PERKEBUNAN NUSANTARA X (PERSERO) PABRIK GULA LESTARI By: Henny Mustika Putri The purpose of this study was to determine and assess the implementation of internal audit, to prevent cheating in cash expenditure, and the role of internal audit in preventing fraud of cash expenditure on PT. PERKEBUNAN NUSANTARA X (PERSERO) PABRIK GULA LESTARI. In the present study was conducted using descriptive methods that describe and discuss the object under study is based on facts. Techiques of data collection is done by interviews, questionnaires asking, and documentation study, where the authours obtained data from the relevant written. Questionnaires were statistically processed using the Pearson Product Moment correlation analysis of hypothesis testing and analysis of the coefficient of determination. Test Statistical using the test with ɑ = 0.05. Based on research that has been implemented then known to the implementation of internal audit in the PT. PERKEBUNAN NUSANTARA X (PERSERO) PABRIK GULA LESTARI conducted an internal audit by directly responsible to the director. Implementation of internal audit conducted by the planning and audit program has been prepared for a period of one year. To prevent fraud cash expenditures made in the presence of internal controls, ethics and integrity of employees and security of cash. Based on statistical analysis using the formula Pearson Ptoduct Moment correlation coefficient, r = 0,52 is obtained can indicate that the role of internal audit in preventing fraud positive cash expenditures. And hypothesis tests conducted showed that tcounted > ttable that is 2.43 > 1.746 , it follows that Ho is rejected. The amount of the contribution made by internal audit in preventing fraud is 27% of cash and the rest 73% influenced by other factors.