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Mustapa  Khamal  Rokan
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : I-Finance Journal

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THE EFFECT OF INTERNAL AUDIT SYSTEM AND IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON FRAUD Cindy Triningsih; Mustapa Khamal Rokan; Muhammad Lathief Ilhamy Nasution
I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v9i1.17064

Abstract

The purpose of this study was to determine the effect of the internal audit system and the application of good corporate governance on fraud at Indonesian Islamic banks (BSI). This study collected data and information by sending questionnaires to 97 people who work at Bank Syariah Indonesia (BSI) in Rantau Parapet, North Sumatra. The analysis technique uses multiple regression by testing the hypothesis t test and F test. The results show that the significance value of the internal audit system variable is 0.035 <0.05, which means that the internal audit system variable has a significant influence on fraud, the significance value of the good implementation variable corporate governance of 0.035 <0.05, which means that the variable implementation of good corporate governance has a significant influence on fraud (Fraud). Then simultaneous testing shows the result that the significant value of F is 0.000 <0.05 which means that simultaneously the internal audit system and good corporate governance have an effect on fraud. The conclusion is that both partially and simultaneously the internal audit system variables and good corporate governance have an effect on fraud.
Co-Authors Abdi Satria Hasibuan Abdul Aziz, Malik Aldila, Rina Alfi Andriansyah Harahap Andri Soemitra Anggraini, Diah Sisca Annisa Sativa Anshari, Muhd. Khumaidi El apriani, sri Arsyadona, Arsyadona Asmuni Asmuni Aulia Luthfi Ramadhan Azhari Akmal Tarigan Azmi, Syahfrilla Al Risa Nurul Baehaqi Bagus Ramadi Budi Harianto, Budi Cahaya Permata Cahaya Siagian, Ika Dwi Chaniago, Sabaruddin Chuzaimah Batubara Cindy Triningsih Dalimunthe, Afifah Khairiah Dara Khairatun Nisa Sinaga Daulay, Nurhayati Dharma, Budi Endah Nurrohwinta Djuwarno Fadilah Dalimunthe Fadilah Dalimunthe Fathur Rahman Baihaki Fira Annisa Hannum Harahap, Novita Harahap, Faiza Shakira Saina Harahap, Firda Ramadani Harahap, M. Ikhsan Harahap, Muhammad Ikhsan Harahap, Shelvi Fadillah Harmaen, Harmaen Imam Yazid Indradewa, Rhian Irham, Mawaddah Isnaini Harahap Khairunnisa Khairunnisa Khairussyifa, Salwa Khasanah Mustika Syahputri Khoiriyah Handayani Dasopang Kusmilawaty, Kusmilawaty Laylan Syafina Lubis, Passa Sayyid Akbar M. Asiddiki Mubarak M. Fauzan Rusyidi Nst M. Ikhsan Harahap M. Yogi Riyantama Isjoni Makky, Ahmad Manaf, Muhammad Firdaus Bin Abdul Masithoh, Masithoh Matwar, Habib Maya Rein Mega Amelia Putri, Mega Amelia Mina Hasin Muhamad Handoyo Sahumena Muhammad Habibi Siregar, Muhammad Habibi Muhammad Idris Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ravi Akbar muhammad Syahbudi, muhammad Muhammad Taupik Muttaqin, Izanatul Nabila Zahra Siregar Nasution, Juliana Nasution, Mhd. Indra Mulia Nasution, Mhd. Romadhon Ningsih, Anggi Aditiya Nst, Nur Kamelia Nur Kamelia Nasution Nurbaiti Nurbaiti Nursani Alvia Siregar Nurselina Nasution Nurul Farizka Siregar Nurusshobah, Nurusshobah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Oktania, Mila Oktavera Rizki Panjaitan, Desi Katriana Permata, Cahaya Pohan, Rahma Nur Azizah Putri, Eka Khayana Rahma Dewi Siregar Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmat Hidayat Rahmi Syahriza, Rahmi Ramadiansyah, Ridho Rambe, Trinaningsih Rangkuti, Shopia Marwah Rija Aini Ritonga, Rabiatul Hadawiyah Rizky Ananda Utami Rizky Nabila Tanjung rusyidi nasution, fauzan Salsabila, Salma Sartika Sartika Shopia Marwah Rangkuti Sibagariang, Maya Sari Sihotang, Indah Khairunnisa Silalahi, Purnama Ramadani Simahatie, Mai Sirait, Dzakiyyatul Ilmi Siregar, Anri Akta Perdana Siti Aisyah Siti Aisyah Siti Asiah Siti Jubaidah, Siti Sitompul, Humaidi situmorang, Jauharah Jilan Subakti, Hari Suhardina Suharno, Muhammad Iqbal Sukiati Sukiati Sukrin, Sukrin Surya Iswan, Ahmad Safwan Syarbaini, Ahmad Muhaisin B Syarfiandi Syarfiandi Syifa, Yumna Tambunan, Khairina Tanjung, Alwi Fajri Try Andini, Febrianty Tuti Anggraini Tuti Anggraini Uci Rahma Dayanti Siregar Umikaromah, Umikaromah Vidia Wahyu Syarvina Waizul Qarny Windi Mariska Suryani Siregar Yosa Afandi Lubis Yumna Syifa Yusrizal Zulfan Baihaqi