PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD
This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calcu...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Indonesia University of Education
2015-12-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/6623 |
| _version_ | 1818351220345012224 |
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| author | Rozmita Dewi Yuniarti Rozali Jabbaar Mohammad |
| author_facet | Rozmita Dewi Yuniarti Rozali Jabbaar Mohammad |
| author_sort | Rozmita Dewi Yuniarti Rozali |
| collection | DOAJ |
| description | This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region. |
| first_indexed | 2024-12-13T18:34:17Z |
| format | Article |
| id | doaj.art-7548242942af4dc1b8006ab51898c0e0 |
| institution | Directory Open Access Journal |
| issn | 2338-1507 2541-061X |
| language | Indonesian |
| last_indexed | 2024-12-13T18:34:17Z |
| publishDate | 2015-12-01 |
| publisher | Indonesia University of Education |
| record_format | Article |
| series | Jurnal Riset Akuntansi dan Keuangan |
| spelling | doaj.art-7548242942af4dc1b8006ab51898c0e02022-12-21T23:35:24ZindIndonesia University of EducationJurnal Riset Akuntansi dan Keuangan2338-15072541-061X2015-12-013383183610.17509/jrak.v3i3.66234795PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUDRozmita Dewi Yuniarti Rozali0Jabbaar Mohammad1Universitas Pendidikan IndonesiaUniversitas Pendidikan IndonesiaThis study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.https://ejournal.upi.edu/index.php/JRAK/article/view/6623risk based internal auditingpencegahan fraud |
| spellingShingle | Rozmita Dewi Yuniarti Rozali Jabbaar Mohammad PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD Jurnal Riset Akuntansi dan Keuangan risk based internal auditing pencegahan fraud |
| title | PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD |
| title_full | PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD |
| title_fullStr | PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD |
| title_full_unstemmed | PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD |
| title_short | PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD |
| title_sort | pengaruh pelaksanaan risk based internal auditing terhadap pencegahan fraud |
| topic | risk based internal auditing pencegahan fraud |
| url | https://ejournal.upi.edu/index.php/JRAK/article/view/6623 |
| work_keys_str_mv | AT rozmitadewiyuniartirozali pengaruhpelaksanaanriskbasedinternalauditingterhadappencegahanfraud AT jabbaarmohammad pengaruhpelaksanaanriskbasedinternalauditingterhadappencegahanfraud |