PENGARUH PENGAWASAN MELEKAT DAN PEMERIKSAAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA DANA HIBAH

Abstract

This study aims to determine the relationship of inherent supervision with internal audit, and how it affects both partially and simultaneously on fraud prevention in granting grants from the central government of the regional government. This research was conducted based on a descriptive survey method, with a sample was determined based on purposive sampling, the sample size of 17 (seventeen) regional apparatus organizations in Tasikmalaya Regency with the criteria of respondents being officials who could represent the Organisasi Perangkat Daerah (OPD) which became the unit of analysis. Data is measured and collected using a questionnaire with a Likert summated rating scaling design. The results of this study indicate that there is a significant correlation both partially and simultaneously between embedded supervision and internal inspection of fraud prevention in granting grants from the central government to the regional government of Tasikmalaya Regency, in other words the implementation of inherent supervision elements integrated in the control system internal and internal audits carried out effectively by the government internal examiners are believed to be able to reduce the risk of fraud by closing the gaps of internal control weaknesses so that the opportunity to commit fraud can be minimized.