JURALINUS
Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025

Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur

Mabyuni, Rahma Umnun (Unknown)
Ersyafdi, Ilham Ramadhan (Unknown)
Ulfah, Fitriah (Unknown)



Article Info

Publish Date
03 Mar 2025

Abstract

Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.

Copyrights © 2025






Journal Info

Abbrev

JURALINUS

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Jurnal Akuntansi Publik Nusantara (JURALINUS) adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi Sektor Publik dalam berbagai topik penelitian diantaranya akuntansi kebijakan pemerintah, akuntansi pajak pemerintah, akuntansi audit pemerintah, Anggaran, dan topik lain yang belum ...