PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP FRAUD

(Studi pada PT. Sinar Kurnia Cemerlang Gorontalo)

Abstract

The aim of the research is to find out the influence and the amount of contribution of independent
variables consisting of organizational structure (X1), the quality of employees (X2), and protection
of assets (X3) simultaneously positive effect on fraud (Y). Data obtained from the primary data in
the form of a questionnaire that dibagaikan to all employees, including the leadership of the PT
Sinar Kurnia brilliant totaling 30 people. Data were analyzed using path analysis or path analysis.
The results showed that the internal control system consists of the organizational structure (X1),
the quality of employees (X2), and protection of assets (X3) simultaneously berngaruh
significantly against fraud amounted to 62.6%. While partially the effect of organizational
structure variables (X1) of 50.9%, the variable quality of employees (X2) amounted to 25.8%, and
variable protection against assets (X3) of 15.7% against fraud. and the remaining 37.4% is
explained reasons - other reason not examined.