JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja

Pengaruh Audit Internal, Pengendalian Internal, Good Corporate Governance terhadap Pencegahan Kecurangan

Afifah, Hana (Unknown)



Article Info

Publish Date
21 Dec 2025

Abstract

This study aims to see how the influence of internal audit, internal control, and good corporate governance on fraud prevention at Commercial Banks in Pekanbaru City. The population in this study were employees at commercial banks in Pekanbaru City. This research uses quantitative methods. The sampling technique for this research uses purposive sampling, by distributing questionnaires as many as 100 people to bank employees who have positions as Branch Heads, Tellers, Customer Service, Marketing, and Surveyors and have work experience in positions of at least 1 year. Data processing uses quantitative methods using the SmartPLS 4 application as an analysis tool. The results in the study show that internal audit, internal control, and good corporate governance have a positive effect on fraud prevention.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...