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All Journal Perwira Journal of Economics and Business (PJEB)
Ayu Fitri Rosianie
Program Studi Akuntansi Lembaga Keuangan Syariah, Jurusan Komputer dan Bisnis, Politeknik Negeri Cilacap, Indonesia
Economics, Econometrics & Finance

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PENGARUH SISTEM PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP PENCEGAHAN FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI Nurul Maghfirotul Jannah; Septi Purwaningsih; Dheti Septiana; Ayu Fitri Rosianie
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/krn84t29

Abstract

This study aims to examine and analyze the effect of internal control systems and ethical culture on fraud prevention, with good corporate governance (GCG) as a mediating variable, in Rural Banks (BPR) in Central Java. A survey using purposive sampling produced a sample of 39 BPRs. The quantitative study employs path analysis using SmartPLS v3.2.9 to test the hypotheses. The results indicate that internal control has a positive and significant effect on fraud prevention (t=2.227; p=0.026), while ethical culture has no significant effect on fraud prevention (t=0.548; p=0.584). Moreover, GCG mediates the relationship between internal control and fraud prevention (t=2.457; p=0.014), but GCG does not mediate the relationship between ethical culture and fraud prevention (t=1.682; p=0.093). The findings imply that strengthening internal control and implementing GCG principles are crucial for fraud prevention in BPRs.
Co-Authors Dheti Septiana Nurul Maghfirotul Jannah Septi Purwaningsih