PERAN AUDIT INTERNAL DALAM RANGKA PENCEGAHAN FRAUD (STUDI KASUS PT JAVA PRIMA ABADI)

Authors

  • Fitrianty Ningsih
  • Saifudin Saifudin

DOI:

https://doi.org/10.26623/slsi.v17i4.1775

Abstract

Abstrak

                  Penelitian ini dilakukan di Perusahaan PT. Java Prima Abadi di Devisi Marketing. Tujuan Penelitian ini adalah menganalisis tentang bagaimana pengendalian internal dalam perusahaan dan kecurangan yang terjadi di dalam perusahaan ini.

                      Penelitian ini menggunakan metode kualitatif, dengan menggunakan triangulasi sumber data yaitu obeservasi, wawancara, dokumentasi dan focus group discussion, dan kecukupan (adequacy). Dasar prinsip informasi didalam penelitian ini ada 4 orang.

                      Dari hasil penelitian ini menunjukkan bahwa masih terdapat beberapa masalah kecurangan di dalam perusahaan, masalah yang dihadapi PT. Java Prima Abadi adalah masih lemahnya audit internal dan terdapat kerangkapan fungsi dalam job description pembagian tugas pada karyawan maka perlu ditingkatkannya pengendalian internal dan   pengawasan agar tidak terjadi kecurangan.

 

Kata Kunci : Kecurangan, Audit Internal, Pengendalian Internal

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Published

2019-12-16

Issue

Vol. 17 No. 4 (2019)

Section

Articles

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