Peningkatan Pencegahan Fraud melalui Pengedalian Internal dan Good Corporate Governace

Renya Rosari (Universitas Kristen Arta Wacana Kupang)
Jusuf Aboladaka (Universitas Kristen Arta Wacana Kupang)
Poiran Poiran (Institut Administrasi dan Kesehatan Setih Setio Muara Bungo)
Pandu Adi Cakranegara (President University)
Retno Kusumaningrum (Universitas Wahid Hasyim)

Jurnal Akuntansi dan Pajak
Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Fraud prevention in a company is very important because fraud is certainly detrimental to the company. This study aims to examine and analyze the improvement of fraud prevention through internal control and good corporate governance. This study made 4 state-owned banks as research units and the sample used as respondents was 100 people using purposive random sampling. Data collection techniques using questionnaires distributed to employees who work in one of the state-owned banks. The questionnaire used has been tested for validity and reliability with good criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that 1) Internal control has a positive and significant effect on fraud prevention and 2) good corporate governance has a positive and significant effect on fraud prevention. This finding suggests that if the company wants to improve fraud prevention, the company must also improve internal control and good corporate governance.