Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan

Abstract

The purpose of this study is to determine how much influence the Experience, Independence, and
Professionalism Against Cheating Prevention. The research methodology used is quantitative
descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its
observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this
study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The
technique of determining the number of samples used in this study is a saturated sample and
amounting to 30 respondents. The research method used is the technique of data collection through
the distribution of questionnaires conducted systematically based on research objectives. The
analytical method used to solve problems and prove hypotheses is descriptive analysis and regression
analysis. The results of the t test show that the Experience variable does not effect on Fraud
Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and
the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The
results of the F test show that Experience, Independence and Professionalism simultaneously
influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud
Prevention is influenced by the Experience, Independence and Professionalism variables, while the
remaining is explained by the influence of variables outside the model such as internal control,
integrity, and anti-awareness fraud that is not discussed in this study.