Penelitian ini bertujuan untuk melihat bagaimana pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan pada bank-bank BUMN di Denpasar. Metode analisis data dilakukan dengan kuesioner kepada seluruh pegawai bank yang menjadi responden sebanyak 80 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda uji F, uji statistik t, koefisien determinasi (R2) dan asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Berdasarkan hasil uji hipotesis statistik t diketahui bahwa audit internal berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar, otoritas berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar. Berdasarkan hasil uji hipotesis F menjelaskan bahwa variabel audit internal berpengaruh positif dan signifikan terhadap variabel pencegahan kecurangan pada Bank BUMN di Denpasar.
Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.
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