Pengaruh Pengendalian Internal Terhadap Pencegahan Kecurangan (Studi kasus pada CV. Agung Mas Motor Kota Sukabumi)

Abstract

This study aims to determine the effect of internal control on prevention of fraud on CV. Agung Mas Motor, Sukabumi City. The type of data used in this study is primary data obtained using field surveys using questionnaires distributed to respondents. In this study consisted of one independent variable, namely internal control, and one bound variable, namely prevention of fraud. The method of data analysis uses the Structure of Equation Modeling SEM-PLS with the WarpPLS 5.0 Program. The results of this study indicate that there is a positive and significant relationship between internal control of prevention of fraud with the value of coefficient β = 0.373 and a significance value of <0.01. The results of the study based on hypothesis testing showed that internal control had an effect of 44% on prevention of fraud and the remaining 56% was influenced by other factors not examined in this study by the author.