HOW TO PREVENT FRAUD? (CASE STUDY ON PT. ALFARIA TRIJAYA)
Abstract
The purpose of this study is to find out the effect of internal auditing on fraud prevention by
internal control as a moderating variable on PT. Alfaria Trijaya. The research method used in
this research is the exoplanet research method. The population in this research is corporate
audit finance division and operation division PT Alfaria Trijaya. Data collection techniques
used in this study are using questionnaires. While the analysis method used in this study is
regression moderation analysis at a significance level of 5%. Programs used in analyzing data
using SPSS Ver. 23.0. The results show that internal auditing, fraud prevention, and internal
control at PT. Alfaria Trijaya. belongs to the excellent category. In addition, the results of
partial and simultaneous research showed that the Internal auditing on Fraud Prevention
(Fraud) had a significant effect by moderating internal control in PT. Alfaria Trijaya. That is,
internal control can moderate that is strengthening the relationship.