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All Journal I-Finance Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah
Cindy Triningsih
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy 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 Ahmad Amin Dalimunte Dewi Dokate Manalu Febri Shaleh Siregar Muhammad Lathief Ilhamy Nasution Mustapa  Khamal  Rokan Yani Lubis Yungki Akbar