Indra
Dosen Jurusan Akuntansi STIE Trianandra Jakarta
ABSTRACT
This study was conducted to determine the influeces of Internal Audit toward Fraud,
research was conducted in PT. Seijin Jaya and using saturated sample method by taking a
sample of 20 respondents.
The method applied is descriptive one by elaborating or explaining an occurrence
through collecting data, compiling, explaining, analyzing. Finally, conclusion and is made
suggestion is provided.
The study reveal that there is positive of of Internal Audit toward Fraud,. The finding
also leads to implication that Fraud can be improved by escalating Internal Audit. From the
calculation of Spss version 22 Fraud was obtained contribution of Internal Audit as 61.9 %.
Keywords : Internal Audit, Fraud