THE EFFECT OF INTERNAL AUDIT, INTERNAL CONTROL, ANTI-FRAUD AWARENESS, AND INTERNAL AUDITOR PROFESSIONALISM ON FRAUD PREVENTION

(Empirical Study at the Riau Provincial Inspectorate)

Abstract

The purpose of this study is to determine the effect of internal audit, internal control, anti-fraud awareness, and internal auditor professionalism on fraud prevention (empirical study at the Riau provincial inspectorate). The research method used in this study is a quantitative method. The population of this study consists of auditors working at the Riau provincial inspectorate. The sample in this study uses a saturated sample where the entire population is sampled. The data source used in this study is primary data obtained directly from statements (questionnaires) distributed to respondents. Data analysis in this study uses multiple linear regression, which is carried out using the help of the Statistical Product and Service Solutions (SPSS) computer program. Based on the results of the determination test, the R Square value is 0.952, meaning that 95.2% of fraud prevention is influenced by internal audit, internal control, anti-fraud awareness, and internal auditor professionalism. The remaining 4.8% is influenced by other factors outside of this study. The results of this study indicate that internal audit, anti-fraud awareness, and internal auditor professionalism have an effect on fraud prevention. Meanwhile, internal control has no effect on fraud prevention