The results of the internal audit team report in September 2003 proved the truth of hacking government money up to 1.7 trillion. Opportunities to commit fraud are not spared, therefore the researcher wants to further investigate the role of internal audit of the company. Anugrah Jasa Caterindo, as one of the major companies in the food industry, which is very vulnerable to experiencing problems related to fraud due to poor internal audits.
Anugerah Jasa Caterindo because, to the knowledge of the researcher, there is only limited research on the role of internal audits carried out in the field of service providers in the food industry on a large scale such as at PT. Furthermore, it is expected to provide additional clarification of the role of internal audit in the prevention of fraud, specifically in the food sector and other fields in Indonesia. The opportunity to cheat, hide or avoid punishment is the second element of the fraud triangle.
Tugiman stated in his book titled Standard Professional Audit Internal (SPAI), internal audit is an independent evaluation function that exists in an organization that aims to examine and evaluate the organization's activities. In this case, the researcher wants to correlate the relationship of the independent variable, namely the impact of Internal Audit with the dependent variable of the research, namely the prevention of fraud.
Research Approach
This research is categorized as explanatory research that focuses on the relationship between the variables. The full definition of this study is one that emphasizes the relationship between study variables and tests previously formulated hypotheses (Singarimbun and Effendi, 1982:3). In preparing this research, the researcher conducts research by taking the objects at PT Anugrah Jasa Caterindo Central Regional Office, located at Jl.
The research was conducted to determine the importance of the impact of internal audit on fraud prevention at PT Anugrah Jasa Caterindo.
Internal audit (Independent Variable)
Fraud Prevention (Dependent Variable)
Internal audit is an evaluation function that is independent within the organization to review and evaluate the organization's activities." Meanwhile, according to Sanusi (2011), a population is a whole collection of elements that show the characteristics of certain properties on the basis of which inferences can be made. The researcher used a simple random sample, which is a subset of a statistical population in which each member of the subset has an equal probability of being selected.
In this study, the researcher takes all the populations and distributes the questionnaire to 150 internal employees. Basic data used in this study is to test the hypothesis, the data collected from the subjects studied. The field investigation aims at obtaining data and information necessary to carry out observation of the activities performed by the subject of study.
In this study, the researcher used a descriptive analysis method with a quantitative approach to obtain research data. If the validity and reliability are not known then the result becomes fatal to reach a conclusion or gives reason for relationships between variables, in a broad sense, validity and reliability encompass the quality of the whole process of returning the data since the concept was prepared until the data is ready to be analyzed. Data validity testing aims to establish whether all the data measured everything right, or in other words, the data reveals something that becomes the main composition of the measurements with the instruments.
In this research, the validity test is done to determine if the statements that have been prepared in a questionnaire can measure the variables as the researcher wanted. According to Sugiyono valid tools the instrument can be used to measure what it is supposed to measure. The validity test in this research used point analysis, which related each score for each item to a total score that is the sum of each point score.
When conducting the research, the data in the research should be analyzed and the verification of the research hypotheses should be followed.
Descriptive Analysis Method
If there are goods that do not meet the requirements, the goods will not be examined further. High reliability measurements are those measurements that are capable of providing the results of reliable measurements. The level of reliability is empirically demonstrated by a number called the reliability coefficient.
Cronbach alpha is a reliability coefficient that indicates how well the items in a set are positively correlated with each other. In general, a Cronbach alpha value of less than 0.6 is considered poor, in the range of 0.7 is considered acceptable, and above 0.8 is considered good. The normality test is used to determine whether the independent, dependent and both variables are normally or non-normally distributed.
The Likert scale is used to measure the attitudes, opinions and perceptions of a person or group of people about social phenomena. In this research, the points for each answer to the question asked refer to Sugiyono's (2012) statement: With a Likert scale, the variable to be measured is translated into an indicator variable. The prompt is then used as a starting point for arranging instrument items that can be statements or questions.
The mean was obtained by adding the total data in each variable and then dividing by the value of the maximum index. According to Sugiyono (2012), score interpretation criteria based on the respondent's answer can be determined by the lowest value and the highest value of the questionnaire results. For the value of each variable, it is divided into five criteria, the lowest value and the highest value are obtained from the total of statements in the questionnaire for each variable, multiplied by the lowest score 1 and the highest score 5, or ranging from 20% to 100%, the distance between adjacent scores is.
Statistical Analysis
In addition, to test the coefficient of determination (adjusted r2) is used to measure the proportion or percentage of the contribution of the independent variables under study to the rise and fall of the dependent variable. Ho: β≤ 0 There is no positive and significant impact of internal audit on fraud prevention in PT Anugrah Jasa Caterindo. Ha: β> 0 There is a positive and significant impact of internal audit on fraud prevention in PT Anugrah Jasa Caterindo.
Then Hais is not accepted or internal audit plays a non-significant role in fraud prevention at PT Anugrah Jasa Caterindo. Next, Hais accepted or internal audit plays an important role in fraud prevention at PT Anugrah Jasa Caterindo. The design of the questionnaire was adopted from the minor thesis The Effect of Internal Audit Role on Preventing Fraud (case study at PT.
According to Sugiyono Questionnaire is data collection technique which is done by giving questionnaire or written question which has to be answered by the respondent. The researcher made use of a closed questionnaire, it is a questionnaire that already provides options so that the respondents only have to choose between the options. The questionnaire consists of 45 (forty-five) questions which include 30 (thirty) questions for variable X (Internal audit) and 15 (fifteen) questions for variable Y (Fraud prevention). While variable Y consists of 3 (three) dimensions, the first dimension consists of 4. four) indicators and represented by 7 (seven) questions.
There are 30 questions on internal audit variable which are given to the respondent to be answered. 1 : Strongly disagree In table 4.4, the calculation of respondent on internal audit variable was obtained from a total of 135 respondents. In the Fraud Prevention variable, there are fifteen questions that are given to the respondents to be answered.
1: Strongly Disagree In Table 4.5, it can be seen that out of 135 respondents, the respondent's estimate for the fraud prevention variable was obtained.
Validity test
So it can be concluded that the indicators can be used to measure Research Variable.
Reliability test
Analysis of Simple Linear Regression This regression analysis is used to count how big is the influence of free variable, namely Internal audit (X) to bound variable namely Fraud prevention(Y). So if internal audit has increased by 1 unit, then fraud prevention will increase by 0.380 units with the variable assumption which is considered more constant. According to the above interpretation, it can be seen that Internal Audit has a positive effect on fraud prevention.
In other words, if internal auditing increases, then it will be followed by an increase in fraud prevention. This means that 47.4% variable Fraud Prevention will be affected to free up the variables namely Internal Audit (X). The relationship between free variable namely Internal audit (X) with fraud prevention is positive which means if free variable increases then fraud prevention will increase all the time.
This means that H0 is rejected and H1 is accepted; then we can conclude that the dependent variable (fraud prevention) can be significantly influenced by the Internal Audit variable. Internal audit (X) goes in a positive direction against fraud prevention, meaning that if internal audit (X) escalates, fraud prevention will also escalate. It shows that H0 is rejected, so there is a significant impact of internal audit (X) on fraud prevention.
If all indicators can work properly, the role of internal audit can work effectively (Tugiman, 2006: 4). Fraud prevention is possible if the internal audit is able to identify the possibilities of fraud itself. If internal audit cannot identify opportunities for fraud, fraud will occur and cause loss to the company.
There are positive indicators for internal audit with fraud prevention because internal audit has 5 aspects which contains 1. There is a significant positive impact from internal audit towards fraud prevention in PT.Anugerah Jasa Caterindo. As for the company, it is expected to maintain its Internal Audit service because Internal Audit has a dominant influence on fraud prevention and maximizing fraud prevention efforts.
