PENGARUH PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KEKURANGAN PADA RUMAH SAKIT DI KOTA PALEMBANG

This research aims to determine the influence of independence, professional ability, scope of work, implementation of inspection activities, and management of the internal audit section on fraud prevention. The population in this research is the hospital in Palembang city. The Sample selection method which is used in this research is census method, where all the population is the sample, so there are 32 hospitals that become the sample of research. Of the 32 hospitals, only 17 hospitals are willing to be respondents in this study. The respondents that the researcher referred to in this research are the internal control unit. This research was conducted by using multiple linear regression. The results show that independence has no effect on fraud prevention, while professional ability, scope of work, implementation of inspection activities, and management of the internal audit affects the prevention of fraud.

Keywords: Independence, Professional Ability, Scope of Work, Implementation of Inspection Activities, Management of The Internal Audit Section, Fraud Prevention.