@thesis{thesis,
		author={.  Vindri},
		title ={Pengaruh Audit Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Kecurangan Dengan Kompetensi Auditor Sebagai Variabel Moderator},
		year={2013},
		url={http://eprints.ukmc.ac.id/3501/},
		abstract={This study aimed to examine the effect of human resource audit and internal
control system to the fraud prevention efforts with the competence of auditors as a
moderating variable . The population in this study is a banking company located
in the city of Palembang . The research sample was obtained by 24 banking
companies . Hypothesis testing using MRA method ( moderated regression
analysis) using SPSS ver . 12.0 . The results showed that the first hypothesis ( H1
) is accepted , namely human resource audit effect on the prevention of fraud . The
second hypothesis ( H2 ) is accepted , namely the competence of auditors affect
the relationship between human resource audit and fraud prevention . The third
hypothesis ( H3 ) is received , the system of internal control effect on the
prevention of fraud . As well as the fourth hypothesis ( H4 ) is received , the
auditor competence sitem affect the relationship between internal control and
fraud prevention}
		}