Persepsi Karyawan Terhadap Pengaruh Peran Auditor Internal, Keadilan Organisasi dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) (Studi Empiris pada Beberapa Perusahaan Perbankan di Jakarta)

Abstract

The aims of this research is for knowing about employees perception to the role of internal auditor,
organizational justice and internal control for fraud preventif. The responded for this research is the
employee who working in banking companies in Jakarta. For the sample, There are have 74 employees from
7 banking companies. The research used is quantitative method and for the analysis method used is
desciptive statistics, data quality test, classic assumption test and hypothesis test. The result showed that the
role of organizational justice had no effect for fraud prevention. the internal auditor and internal control had
a significant effect for fraud prevention. And the result for simultan test is the role of internal auditor,
organizational justice and internal control had effect for fraud prevention.

Keywords: Internal auditor, organizational justice, internal control fraud