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PERANAN AUDIT INTERNAL DALAM MENCEGAH KECURANGAN (FRAUD) PENGELUARAN KAS PADA PT. PLN (PERSERO) BANDUNG

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN PREVENTING FRAUD CASH DGENDITURE ON PT. PLN (PERSERO) BANDT/NG By: Yusuf Roni The researcher did this research with the aim to identi$ and assess the implementation of int€mal audi! to prevent fraud in cash expendinue, and the role of internal audit in prcventing fraud cash expenditure on PT. PLN (Persero) Bandrmg. In this research the writer uses descriptive method of data collection methods so that to generate the information needed to analyze problems and conducting interviews and distributing a number of questionnaires to the parties involved in this research. Meastrrement scale used is the Guthan scale and using Pearson Product Moment correlation coefficient analysis and determination. Statistical tests using t-test with o : 0,05 Based on the result of research that has been implemented, it has been krrcwn to the implementation of internal audit on PT. PLN (Persero) Bandung perfomted by intemal audit who reports directly to chief executive. The audit conducted at least once a year with planning and a clear audit audit program. To prcvetrt fiaud cash expenditures made in the presence of intemal control, to build employee always being honest. Based on statistical analysis by using the formula of Pearson Product Moment correlation coefficieo! the obtained results of the correlation coefficient or r : 0,77 which gives an indication that the sigrificant role of intemal audit in preventing fraud cash expenditure is strong and positive. And hypothesis tes conducted showed that t--t"a > trrur". that is 4,335 > 1,771, so that we can conclude tbat H0 is rejected, whch means there is a sigrificant relationship. The amount granted by the role of intemal audit in preventing fraud cash expenditure or Kd was 59 29/o, wltrle the remaining 40,71% influenced by other factors.