PENGARUH KREDIBILITAS, PERSEPSI, DAN SKEPTISME INTERNAL AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN FRAUD

SARI, DWI PUTRI (2014) PENGARUH KREDIBILITAS, PERSEPSI, DAN SKEPTISME INTERNAL AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN FRAUD. Diploma thesis, Universitas Andalas.

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Abstract

This thesis aimed to find out the influence of credibility, perception, and scepticism of internal auditor in the prevention and detection of fraud. The kind of research used descriptive quantitative with the approach of empirical study.The sample in this research using a method of convenience of sampling, consisting of internal auditor who worked on PT. Semen Padang and PT. BPD Sumatera Barat. Data on this research used instruments poll or a questionnaire with some questions related to the topics discussed. A method of data analysis used a test of data quality, test of classical assumption, test of multiple linear regression, and test of hypothesis. The result showed that credibility, perception, and scepticism of internal auditor influential significantly in the prevention and detection of fraud. Keywords : credibility, perception, skepticism of internal auditor,

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