PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KUALITAS AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PADA PERUSAHAAN PERBANKAN DI KOTA PALEMBANG

This study aims to determine the influence of internal control system and quality of internal auditor in fraud prevention. The population of this study were all the banking company of private and government banks in the city of Palembang. Samples determine by using purposive sampling method. The research data type was pimary data, collected through questionnaires. The samples obtained were as much 57 questionnaires which qualify. Test by using statistical programme of SPSS version 17. The test results indicate that the first hypothesis (H1) which states that the influence of internal control system affects in fraud prevention, rejected. The second hypothesis (H2) which states that the influence of quality of internal auditor affected in fraud prevention, accepted. The third hyphotesis (H3) which states that the influence of internal control system and quality of internal auditor affects in fraud prevention, accepted. Keywords : Internal control system, quality of internal auditor, fraud preventio