PERANAN AUDIT INTERNAL DAN PENCEGAHAN FRAUD DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL (Studi Kasus Atas Persepsi Tenaga Pendidik dan Tenaga Non Pendidik di Yayasan Internusa Surakarta

MEIKHATI, ETY (2015) PERANAN AUDIT INTERNAL DAN PENCEGAHAN FRAUD DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL (Studi Kasus Atas Persepsi Tenaga Pendidik dan Tenaga Non Pendidik di Yayasan Internusa Surakarta. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ROLE OF INTERNAL AUDIT AND FRAUD PREVENTION IN SUPPORTING THE EFFECTIVENESS OF INTERNAL CONTROL (Case Study on Perception of Educators and Non Educators at Internusa Surakarta Foundation) This research aims (1) to determine the effect of the internal audit and fraud prevention on the effectiveness of internal control at the Internusa Foundation, (2) whether there are difference in perception between educators and non-educator staff about the role of internal audit, fraud prevention and internal control effectiveness. This study employs a combination of research methods (mixed methods), namely sequential explanatory. This research uses primary data obtained by distributing questionnaires and interview to the respondents, who work in the Internusa. The number of sample was 37 respondents were grouped into educators (23 lecturers APIKES-AKBID Citra Medika) and non-educator staff (4 manager of the foundation, the foundation staff 3, and 7 employees APIKES-AKBID Citra Medika). The results indicate that (1) the internal audit and fraud prevention have significant effect on the effectiveness of internal controls, (2) there is a difference of perception between the educators and staff non-educators about the role of internal audit, fraud prevention and the effectiveness of internal controls. Keywords: Internal audit, fraud prevention, effectiveness of internal control

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi > Manajemen
    Pasca Sarjana
    Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: fransiska siska meilani
    Date Deposited: 19 Nov 2015 15:27
    Last Modified: 19 Nov 2015 15:27
    URI: https://eprints.uns.ac.id/id/eprint/21685

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