Pengaruh Audit Internal dan Pencegahan Fraud Terhadap Risiko Fraud (Survey Pada PT. BRI di Wilayah Bandung)

Penelitian dilakukan pada PT.BRI di Wilayah Bandung. Objek penelitian adalah Audit internal, Pencegahan fraud dan Risiko fraud. Fenomena yang terjadi adalah masalah internal audit perbankan di Indonesia belum berjalan optimal sehingga masih adanya tindakan kecurangan di dalam perbankan. Tujuan penelitian untuk mengetahui pengaruh audit internal dan pencegahan fraud terhadap risiko fraud pada PT. BRi di wilayah Bandung. Metode penelitian menggunakan metode deskriptif dan verifikatif. 30 Populasi PT. BRI penelitian berjumlah 30 audit internal, sampel 30 auditor internal, pengambilan sampel menggunakan sampling jenuh. Pengumpulan data menggunakan observasi, studi pustaka, kuesioner, wawancara dan internet. Uji statistik yang digunakan perhitungan analisis jalur, korelasi Pearson, koefisien determinasi, uji hipotesis dan program aplikasi SPSS 20.0 for Windows. Hasil penelitian menunjukkan pengaruh koefisien korelasi antara audit internal terhadap risiko fraud sebesar 8.94% dan pencegahan fraud auditor terhadap risiko fraud dengan 42.64%. Bersama-sama variabel audit internal dan pencegahan fraud terhadap risiko fraud pada PT. BRI di wilayah Bandung adalah 53.3%. Sisanya 46.7% dipengaruhi oleh faktor lain seperti profesionalisme dan etika profesi audit.

The study was conducted on PT.BRI in Bandung area. The research object is the internal audit, fraud prevention and fraud risk. The phenomenon that occurs is a matter of internal audit of banking in Indonesia is not optimal, so that the persistence of the act of fraud in banking. The purpose of the study to determine the effect of the internal audit and fraud prevention against the risk of fraud on the PT. BRI in Bandung. The method of research using descriptive methods and verification. 30 Population PT. BRI numbered 30 internal audit, internal auditors 30 samples, Sampling using sampling saturated. Collecting data using observation, literature, questionnaires, interviews and internet. The statistical test used path analysis calculations, Pearson correlation, coefficient of determination, hypothesis testing and application program SPSS 20.0 for Windows. The results showed the effect of the correlation coefficient between the internal audits of the risk of fraud amounting to 8.94% and the auditor fraud prevention against the risk of fraud by 42.64%. Together variable internal audit and fraud prevention against the risk of fraud on the PT. BRI in the Bandung area is 53.3%. The remaining 46.7% is influenced by other factors such as professionalism and ethics of the auditing profession.