Pengaruh Efektivitas Sistem Pengendalian Intern Pemerintah (SPIP) dan Kualitas Auditor Internal terhadap Pencegahan Fraud di Lingkungan Pemerintah Kota Binjai

Abstract

This study aims to analyze the effectiveness of internal government control system and the quality of internal auditors simultaneously and partially affect the prevention of fraud in the environment of the City Government Binjai. The type of research conducted is associative that is causal. The research method used survey method. The population in this study are Budget Users, KDP (Finance Facility Officer) and Treasurer who exist in all SKPD in Binjai City Government which amounts to 33 SKPD so that the total population amounts to 99 people. The entire population is used as a sample. Data is processed by using multiple regression analysis. The results of this study proves that the effectiveness of SPIP and the quality of internal auditors simultaneously and partially influence the prevention of fraud at the City Government Binjai Based on regression coefficient value, it is concluded that the control environment variables have positive and significant effect on fraud prevention, risk assessment variable has positive and significant influence to fraud prevention, control activity variable has positive and significant influence to fraud prevention, information and communication variable have positive and significant affect fraud prevention efforts, monitoring variables have a positive effect and significantly affect fraud prevention efforts, internal auditor quality variables have a positive influence significantly affect fraud prevention efforts in the city government Binjai.