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PERANAN INTERNAL AUDIT DALAM MENCEGAH KECURANGAN (FRAUD) PENGELUARAN KAS PADA PT. INDOVISUAL PRESENTATAMA

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ABSTRACT THE ROLE OF INTERNAL ATJDIT IN PREVENTING FRATJD CASH EXPENDITUR-E, ON PT. INDO\TSUAL PRESENTATAMA By: Depin Winner Simbolon 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 intemal audit in preventing fraud of cash expenditure on PT. Indovisual Presentatama. The method used in this study is descriptive, that is, data is collected based on real circumstances or the condition of the company. In collecting dat4 the author used these methods: fiequently asked questions, questionnaires and documentation. 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 t-test with o:0.05 Based on the research that has been conducted, it is known percentage of internal audit in the PT. Indovisual PRESENTATAMA is 98.43o/o, which means that the implementation of internal audit has been conducted properly. To prevent fraud (fraud) cash expenditure on PT. Indovisual PRESENTATAMA also have done well in the presence of intemal controls, ethics, and employee inte$ity and security of cash, it can be seen fiom the percentage indicator preventing lraud cash outlay of 89.58%. Base on statistical analysis using the formula Pearson Product Moment conelation coefficient. r : 0.59 is obtained indicate that the role of internal audit in preventing fiaud positive cash expenditures. And hypothesis tests conducted showed that t"."nr > tutre that is 2.737 > 1,761, it follows that Hois rejected. The amount of the contribution made by intemal audit in preventing fraud is 34,81% and the rest 65.19olo influenced by other factors.