Pengaruh Peranan Audit Internal dalam Pencegahan dan Pendeteksian Kecurangan di PT Bank Sumut Kantor Cabang Medan
DAFTAR PUSTAKA
Adeyemo, K.A.2012. Frauds in Nigerian Banks: Nature, Deep-Seated Causes,
Aftermaths and Probable Remedies”, Mediterranean Journal of Social Sciences,
vol.3(2), pp 279-289.
Arens, Alvin A.2008. Auditing dan Jasa Assurance. Edisi Keduabelas. Jakarta:
Erlangga.
Badan Pengawas Keuangan Dan Pembangunan. 2008. Fraud Auditing. Edisi kelima.
Bogor: Pusdiklatwas BPKP.
Bhayangkara, IBK. 2011. Audit Manajemen. Edisi keenam. Jakarta: Salemba empat.
CIMA. 2009. Fraud Risk Management: A Guide to Good Practice.
Chartered Institute of Internal Auditors. 2014. Risk based Internal Auditing.
Eisenhardt, K. 1989. Agency Theory: An Assesment and Review, Academy of
Management Review, pp 57-74.
Ghozali, Imam. 2012. Aplikasi Analisis Multivariate Dengan Program SPSS. Badan
Penerbit Universitas Diponegoro, Semarang.
Himmelberg, C., Glenn Hubberd, and Darius Palia. 1999. Understanding the
Determinants of Managerial Ownership and the Link Between Ownership and
Performance. Journal of Financial Economics, pp 353-384.
Idolor, E. J. 2010, Bank Fraud in Nigeria: Underlying Causes, Effects and Possible
Remedies, African Journal of Accounting, Economics, Finance and Banking
Research, vol.6(6), pp 62-80.
Khanna, Ashu and Arora, Bindu. 2009. A Study to Investigate the Reason for Bank
Frauds and the Implementation of Preventive Security controls in Indian Banking
Industry. International Journal of Busuness Science and Applied Management,
vol.4, issue 3.
Kumaat, Valery G. 2011. Internal Audit. Jakarta: Erlangga.
O.J, Akinyomi. 2012. “Examination of Fraud in the Nigerian Banking Sector and Its
Prevention”. Asian Journal of Management Research, vol 03. Issue 1, pp: 184192.
78
Sugiyono. 2011. Statistika untuk Penelitian. Cetakan ke sembilan belas. Bandung:
Alfabeta.
Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta.
The Institute of Internal Auditor. 2009. Internal Auditing and Fraud.
Internet:
http://bisniskeuangan.kompas.com/read/2011/05/03/09441743/Inilah.9.Kasus.Kejahat
an.Perbankan
http://www.infobanknews.com/2014/09/62-aktivitas-ekonomi-disokong-perbankan/
79
Adeyemo, K.A.2012. Frauds in Nigerian Banks: Nature, Deep-Seated Causes,
Aftermaths and Probable Remedies”, Mediterranean Journal of Social Sciences,
vol.3(2), pp 279-289.
Arens, Alvin A.2008. Auditing dan Jasa Assurance. Edisi Keduabelas. Jakarta:
Erlangga.
Badan Pengawas Keuangan Dan Pembangunan. 2008. Fraud Auditing. Edisi kelima.
Bogor: Pusdiklatwas BPKP.
Bhayangkara, IBK. 2011. Audit Manajemen. Edisi keenam. Jakarta: Salemba empat.
CIMA. 2009. Fraud Risk Management: A Guide to Good Practice.
Chartered Institute of Internal Auditors. 2014. Risk based Internal Auditing.
Eisenhardt, K. 1989. Agency Theory: An Assesment and Review, Academy of
Management Review, pp 57-74.
Ghozali, Imam. 2012. Aplikasi Analisis Multivariate Dengan Program SPSS. Badan
Penerbit Universitas Diponegoro, Semarang.
Himmelberg, C., Glenn Hubberd, and Darius Palia. 1999. Understanding the
Determinants of Managerial Ownership and the Link Between Ownership and
Performance. Journal of Financial Economics, pp 353-384.
Idolor, E. J. 2010, Bank Fraud in Nigeria: Underlying Causes, Effects and Possible
Remedies, African Journal of Accounting, Economics, Finance and Banking
Research, vol.6(6), pp 62-80.
Khanna, Ashu and Arora, Bindu. 2009. A Study to Investigate the Reason for Bank
Frauds and the Implementation of Preventive Security controls in Indian Banking
Industry. International Journal of Busuness Science and Applied Management,
vol.4, issue 3.
Kumaat, Valery G. 2011. Internal Audit. Jakarta: Erlangga.
O.J, Akinyomi. 2012. “Examination of Fraud in the Nigerian Banking Sector and Its
Prevention”. Asian Journal of Management Research, vol 03. Issue 1, pp: 184192.
78
Sugiyono. 2011. Statistika untuk Penelitian. Cetakan ke sembilan belas. Bandung:
Alfabeta.
Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta.
The Institute of Internal Auditor. 2009. Internal Auditing and Fraud.
Internet:
http://bisniskeuangan.kompas.com/read/2011/05/03/09441743/Inilah.9.Kasus.Kejahat
an.Perbankan
http://www.infobanknews.com/2014/09/62-aktivitas-ekonomi-disokong-perbankan/
79