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PREDIKTOR AUDIT INTERNAL DALAM MENGURANGI RESIKO KECURANGAN PENGELUARAN KAS PADA PT. CIPTA MAPAN LOGISTIK

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ABSTRACT PREDICTORINTERNAL AUDIT IN REDUCING THE RISK OF CASH DISBURSEMEI{T FARUDON PT. CIPTA MAPAI\ LOGISTIK Diyen Trina Sinabuter The writer conducted this research to know the implementation of intemal audit in reducing the risk of cash disbursement fraud at PT. CiptaMapanlogistik. This research used descriptive method, where the data was collected based on the respondents perception in the company, by administered the questionnaire and was analyzed by using SPSSl6. Based on the results of the questionnaire from each respondents, it can be seen that the level of the intemal audit application intensity were in the levelof high and the levelof the risk cash disbursement fraudintensity were also in the levelof high. In other words, that intemal audit always applied in a reduced risk of cash disbursement fraud.Based on the statistical calculations with the forrnula coefficient of conelate it found that r = 0.629, it means that there was positive and strong relationship between the intema.l audit with reduce the risk of cash disbursement fiaud. Based on the calculation of the coefficient deErmination, it found that the intemal audit has the contribution value39'6% through the risk of cash disbursement fraud while the rest wasinfluenced by other factors out of this research. After analyzed the value of the Mean (n{ of any indicator, the best predictor predicted that in the reduction risk of cash disbursement fraud were the intemal audit section carried out an audit of spending cash books and progam audit was an evaluation ofthe intemal control of cash disbursement. Keywords :lnternal audit, reducing the risk of cash disbursement fraud, fraud of cash disbursernent, cash disbursement.