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PENGARUH INDEPENDENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN PENYALAHGUNAAN ASET PADA PT GRAINLAND

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ABSTRACT THE EFFECT OF INTERNAL AUDITOR INDEPENDENCY IN ASSETS MISAPPROPRIATION DETECTION AT PT. GRAINLAND Written by: RONALD NIM : 1632097 The author entitled this study as The Effect Of Internal Auditor Independency In Assets Misappropriation Detection At PT. Grainland. The purpose of this study was to determine the significant effect of the The Effect Of Internal Auditor Independency In Detecting Assets Misappropriation. The author used the internal auditor independency variable as independent variables and assets misappropriation detection variable as the dependent variable. This study used descriptive method through questionnaires to the 32 employees in the Internal Audit Department at PT. Grainland. Based on the calculation of correlation analysis with the help of software SPSS 23.0 to a questionnaire distributed to 32 internal auditor at PT. Grainland produce that internal auditor independency significantly affect in assets misappropriation detection. The magnitude of the effect of the internal auditor independency in assets misappropriation detection is equal to 78.2% while the remaining 21.8%, influenced by other factors not examined in this study. Keywords: internal auditor independency, asset missapropriation detection.