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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Riau Journal of Empowerment NISBAH: JURNAL PERBANKAN SYARIAH JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal Manajemen Universitas Bung Hatta Budimas : Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Abdimas Lamin IIJSE Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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 Adhitia Nur Fatah Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Anggita, Sangga Wishnu Ani Kusbandiyah Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Arie Widya Kafitasari Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati Azzahra Mutiara Perdani, Tifani Bagis, Fatmah Basuki, Tri Wiyana Benita Herliana Maharani Bima Cinintya Pratama Budi Santoso, Suryo Cinintiya Pratama, Bima Citra Dewi Damayanti Corrienna Abdul Talib Deanisa Wahyuantika Dewi Ayu Fatimatuz Zahro Diah Ayu Lestari Dirgantari, Novi Dwi Kartika wahyuningsih Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwi Wirnani Dwita Indah Bestari Edi Joko Setyadi Eko Harianto, Eko Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Felia Oktafiani Galuh Sukma Sasmita Ghefira Putri Ardhana Hadi Pramono Hanif Fathurakhman Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma Helena Ali Tahara Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Ibarra, Venus C. Inayati, Nur Isna Ira Hapsari Ira Hapsari Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Jovinda Percillia Ma’rifatul Umairoh Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Najwa Az-Zahra Nanda Agustina Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe Nurmajid, Difa Naufal Nurul Aisyah Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Prihantoro, Sony Anggun Pujiharto Pujiharto Pujiharto Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ramadhan, Fatkhurrozaq Ratna Kartika Wati Raya Anandita Puspaning Adhisti Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Roziana Nur Aini Samino, Zana Dies Arahmawati Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Setyadi, Edi Joko Shukriah Saad Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Sitoresmi, Dyah Sri Harmianto Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Subuh Anggoro Suryo Budi Santoso Tegar Putri Andriani Tiara Pandansari Tiara Pandansari Tiastuti, Sindi Tri Hutomo Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Venus C. Ibarra Wida Purwidianti Widhiandoro, Hengky Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zahra Firdaus Auliya Auliya Zaidatul Khauliyah, Desi