Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Dewi Ayu Fatimatuz Zahro
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF INTERNAL CONTROL SYSTEMS, INTERNAL AUDITS, AND GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION IN ISLAMIC COMMERCIAL BANKS IN INDONESIA Dewi Ayu Fatimatuz Zahro; Iwan Fakhruddin; Azmi Fitriati; Rina Mudjiyanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21824940

Abstract

This study aims to analyze the effect of the Internal Control System, Internal Audit, and Good Corporate Governance on fraud prevention in Sharia Commercial Banks in Indonesia during the 2017–2024 period, with company size included as a control variable. Fraud prevention was measured using an anti-fraud strategy disclosure index based on content analysis of annual reports and Good Corporate Governance reports. This study employed a quantitative approach using an unbalanced panel dataset consisting of 108 bank-year observations from 16 Sharia Commercial Banks. Data were analyzed using the Random Effect Model (REM) with cluster- robust standard errors. The results indicate that the Internal Control System and Good Corporate Governance have a positive and significant effect on fraud prevention, whereas Internal Audit and company size do not have a significant effect. These findings suggest that the implementation of the Internal Control System and Good Corporate Governance plays a more important role in supporting fraud prevention than the existence of the Internal Audit function or differences in company size. The findings are expected to provide practical implications for regulators and the management of Sharia Commercial Banks in strengthening internal control and corporate governance mechanisms to improve the effectiveness of fraud prevention.
Co-Authors Fitriati, Azmi Iwan Fakhruddin Mudjiyanti, Rina