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Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, 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 Industrial & Manufacturing Engineering 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. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of the internal control system, internal audit, and Good Corporate Governance on fraud prevention in Sharia Commercial Banks in Indonesia for the 2018–2024 period with company size as a control variable. Fraud prevention is measured using the anti-fraud strategy disclosure index based on content analysis of the annual report and the Good Corporate Governance report. This study uses a quantitative approach with unbalanced panel data consisting of 121 year-long bank observations from 20 Islamic Commercial Banks. The sample was determined using population-based selection with exclusion criteria. Data analysis was carried out using the Fixed Effect Model with the estimation of Driscoll–Kraay standard errors. The results of the study show that the internal control system and Good Corporate Governance have a positive and significant effect on fraud prevention, while internal audit and company size have no significant effect. These findings show that the effectiveness of fraud prevention is more determined by the quality of the implementation of the internal control system and Good Corporate Governance than the formal existence of internal audit functions and company size. The results of this study are expected to be input for regulators and management of Sharia Commercial Banks in strengthening control and governance mechanisms to increase the effectiveness of fraud prevention.
Co-Authors Andhita Saharani Azahra Andra Tiara Syafira Ani Kusbandiyah Anisa Septiana Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dewi Ayu Fatimatuz Zahro Dwi Shafamega Azzahra Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Ghefira Putri Ardhana Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ikbar Andriano Inayati, Nur Isna Ira Hapsari Ira Hapsari Iwan Fakhruddin Jessika Ezar Harfianto Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Najwa Az-Zahra Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Randikaparsa, Irawan Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Selamet Eko Budi Santoso Siti Murtopingah Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tiara Pandansari Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra Yesinta Febriati Ziva Aqillah Pramono