Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Malikussaleh
Sunny Agung Kurniawan Kurniawan
Universitas Sangga Buana

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

Found 1 Documents
Search

 1 
ANALISIS PENGARUH AUDIT INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Qonita Firdausi; Sunny Agung Kurniawan Kurniawan
Jurnal Akuntansi Malikussaleh (JAM) Vol. 4 No. 1 (2025): JAM Vol. 4 No. 1 APRIL 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v4i1.20868

Abstract

The purpose of this research was to comprehensively determine and analyze internal audit and whistleblowing system in the context of fraud prevention efforts. Whit a research design using qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles as many as 10 articles from journal provider websites in 2019 - 2024. Based on the results of analysis of 10 articles, there are 6 articles stating that internal audit has a significant influence on fraud prevention efforts. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 4 research articles do not explain the influence of internal audit. The result of the study in 10 article, there are 9 research article which state that the whistleblowing system has a positif influence of  fraud prevention efforts.
Co-Authors Qonita Firdausi