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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Nanang Rustandi
Universitas Sangga Buana
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan (Fraud) Fitriana Fitriana; Rahmat Agus Santoso; Nanang Rustandi; Sudharmawan Sudharmawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3464

Abstract

Research on the influence of internal control and good corporate governance on fraud prevention aims to find out and review previous research related to internal control variables, good corporate governance for preventing financial fraud. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the accredited national journal Sinta. This research found that based on previous research mapping, many have proven that internal control and good corporate governance have a positive effect on fraud prevention, with the effectiveness of the internal control system helping to reduce opportunities, pressure and rationalization of fraudulent acts.
Co-Authors Fitriana Fitriana Rahmat Agus Santoso Sudharmawan Sudharmawan