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Sofie Noor Sofiyani
Universitas Siliwangi
Economics, Econometrics & Finance Social Sciences

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PENGARUH DUKUNGAN MANAJEMEN DAN KAPABILITAS AUDITOR INTERN TERHADAP PENCEGAHAN DAN PENDETEKSIAN FRAUD Sofie Noor Sofiyani
JURNAL AKUNTANSI Volume 13, Nomor 2, Juli-Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

The purpose of this study was to describe (1) Management Support, Intern Auditor’s Capability, Prevention and Detection Fraud; (2) Influence of Management Support and Intern Auditor’s Capability on Prevention and Detection Fraud in partially; (3) Influence of Management Support and Intern Auditor’s Capability on Prevention and Detection Fraud in simultaneously. This research used descriptive method with survey approach. Data collection implemented by primary data that obtained directly from subject at Inspektorat of Tasikmalaya City and secondary data from literature. Result showed: (1) Management Support, Intern Auditor’s Capability, Prevention and Detection Fraud was very good; (2) Partially, Management Support and Intern Auditor’s Capability has a significantly effect on Prevention and Detection Fraud; (3) Simultaneously, Management Support and Intern Auditor’s Capability has a significantly effect on Prevention and Detection Fraud
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