PENGARUH PENGENDALIAN INTERNAL DAN INTERNAL AUDIT TERHADAP PENCEGAHAN KECURANGAN (Studi Kasus pada CV. Agung Mas Motor Kota Sukabumi)

Lusi Andari (1530611007) Muhammadiyah University Sukabumi. The Influence of the Effects of Internal Control and Internal Audit on Fraud Prevention on CV. Agung Mas Motor, Sukabumi City (Thesis Supervisor Ismet Ismatullah S.E., M. AK and Ade sudarma S.E., MM). This study aims to study the influence of internal and internal controls on opposing fraud on the 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 consists of two independent variables, namely internal control and internal audit and one variable that is defending fraud. Data analysis method using Equation Modeling SEM-PLS Structure with WarpPLS 5.0 Program. The results showed a positive and significant relationship between internal control of fraud with β coefficient value = 0.373 and a significance value of 0.001. And also there is a positive and significant relationship between internal audit of fraud with the value of coefficient β = 0.483 and a significance value of 0.001. The results of the study are based on hypothesis testing which shows that internal and internal control is taken as 44% of the deficiencies and the remaining 56% is needed by other factors that are not necessary in this study by the author