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All Journal JURNAL AKUNTANSI Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Krisniawan, Hendra
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Pengendalian Internal dan Good Corporate Governance: Upaya Pencegahan Fraud pada Perumda BPR Majalengka Krisniawan, Hendra; Mutaqin, Muhammad Ilham Sukma; Khoerulloh, Abd. Kholik
Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i2.79

Abstract

Fraud is a serious threat that can harm financial institutions such as Perumda BPR Majalengka. Fraud can appear in various forms, ranging from financial manipulation to acts of abuse of authority. This study aims to determine the extent to which internal control and good corporate governance can prevent fraud at Perumda BPR Majalengka. This study uses a descriptive method with a quantitative approach. The sample used in this study were 80 employees of Perumda BPR Majalengka. The results of this study indicate that internal control and good corporate governance have a significant positive effect on fraud prevention with a value of Fcount > Ftable (601.283 > 3.11) and a significant level of 0.000 or below the probability value of 0.05 (0.000 < 0.05). This study provides a clear view to company management regarding the importance of integration between effective internal control and the implementation of good corporate governance principles in fraud prevention efforts. They can use these findings as a foundation to develop stronger strategies in risk management and improve the overall integrity of the company.
Efektivitas Audit Intern dalam Pencegahan Fraud pada Pemerintahan Desa di Kabupaten Majalengka Khoerulloh, Abd. Kholik; Krisniawan, Hendra; Aziz, Holis Abdul
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.9877

Abstract

Village governments as administrative entities with special autonomy often face the risk of misuse of funds and weaknesses in financial governance.  This study aims to examine the effect of internal audit quality and auditor independence of the Majalengka Regency Inspectorate on fraud prevention efforts in the village government environment through internal audit effectiveness as an intervening variable. This research method uses a quantitative approach by collecting data through a survey of a sample of 40 village secretaries which is then analysed with fath analysis techniques. The results show that internal audit quality has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.390 and P Value 0.003 0.05 and internal auditor independence has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.280 and P Value 0.045 0.05. This research is expected to make a valuable contribution to related parties, such as the Majalengka Regency Inspectorate, village governments, and other stakeholders in improving financial management practices that are more transparent, accountable, and effective, so as to reduce the risk of fraud in village governments in Majalengka Regency.
Co-Authors Abd. Kholik Khoerulloh Aziz, Holis Abdul Mutaqin, Muhammad Ilham Sukma