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All Journal E-Jurnal Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Henny Triyana Hasibuan
Faculty of Economics and Business, Udayana University
Economics, Econometrics & Finance

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THE EFFECT OF GOOD CORPORATE GOVERNANCE, THE ROLE OF INTERNAL CONTROL, AND COMPENSATION SUITABILITY ON FRAUD PREVENTION I Ketut Edy Sukadiputra; Henny Triyana Hasibuan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

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Abstract

Good Corporate Governance, Internal Control, Compensation Suitability, Fraud Prevention. The frequent fraud cases occurring in village credit institutions (LPD)  have resulted in a decline in public trust in LPD. The implementation of good corporate governance and internal control is a strategic step that LPD can implement to improve the quality of management and supervision. Furthermore, compensation alignment is also a factor that can prevent fraud in LPD. The purpose of this study was to determine the effect of good corporate governance, internal control, and appropriate compensation on fraud prevention. This study was conducted in ten LPDs with the largest assets in Bali. The sample size was 57 respondents, using a purposive sampling technique. The collected data were then analyzed using multiple linear regression analysis. The results showed that good corporate governance, internal control, and appropriate compensation have a positive effect on fraud prevention. The implication of this study is that the implementation of GCG, an effective internal control system, and compensation alignment can reduce the risk of fraud.
The Effect of Intellectual Capital on Firm Market Value Kirei Fauzia Aryawan; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p02

Abstract

This research investigates empirical effect of intellectual capital and market value of a company through the lens of resource-based theory. Intellectual capital is proxied by VAIC™, which encompasses human capital efficiency, structural capital efficiency, and capital employed efficiency. Technology sector companies on Indonesia Stock Exchange during 2022-2024 serve as the research object. Total of 69 observations were selected by purposive sampling. Multiple linear regression was used to analyze the data using SPSS. The findings discover that human capital efficiency and structural capital efficiency positively and significantly influence market value, whereas capital employed efficiency demonstrates significant negative association. These results imply that, within the technology industry, optimizing human resources and operational infrastructure exerts more influence on investor perceptions of firm value than efficient use of physical capital.
Co-Authors I Ketut Edy Sukadiputra Kirei Fauzia Aryawan