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All Journal Riset Akuntansi (RISTANSI)
Zhieren Adziqa As'ad
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Social Sciences

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THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION Zhieren Adziqa As'ad; Erna Sulistyowati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2726

Abstract

This study aims to test the impact of good corporate governance (GCG) on fraud prevention at Mining Company X. The sampling approach employed probability sampling with a basic random sampling procedure, yielding 94 respondents from a total of 1,451 permanent employees. This study employs a quantitative method, employing Partial Least Squares (PLS) analysis powered by SmartPLS 4.0 software. The results prove that GCG has a positive and significant effect on fraud prevention, with a p-value of 0.000 and a path coefficient of 0.736. The R² value of 0.542 suggests that GCG moderately contributes to explaining fraud prevention. These results highlight the crucial role of implementing GCG principles in establishing an effective anti-fraud system, particularly in mining companies that face high exposure to fraud risks.
Co-Authors Erna Sulistyowati