Pengaruh Audit Internal, Pengendalian Internal, Kualitas Audit, Good Corporate Governance, Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bca Area Medan

Bayu Wulandari (Universitas Prima Indonesia)
Glenardy Glenardy (Universitas Prima Indonesia)
Michael Romi (Universitas Prima Indonesia)
Ricky Ricky (Universitas Prima Indonesia)

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 13 No. 01 (2022)

This research intended to test whetherIInternal Audit,IInternal Control,I Audit’s Quality,IGood    CorporateIGovernanceIhaveIInfluenceIto Fraud Prevention.IthisIis theI research I conducted       on I banking company I, which is BCA bankI with a population I research I more than I 180 I             (one hundred and eighty)Iaudit employees who worked in IBCA Ibank in IMedan. After             carrying out various considerations, this research took a sample of 80 people from various             audit divisions. The method which is used in this research I is theI-analysis of the multiple      linear regression method. The dependent variable I is Fraud Prevention, while the             independent variables I are Internal Audit, Internal Control, Audit’s Quality, I and Good       Corporate Governance. The results of this research show that the majority of the Audit’s        QualityI has a significant positive effect on fraud prevention measures, while I for Internal   Audit, Internal Control I, and Good Corporate Governance do not have the influence of fraud             prevention.