Teks

Dampak Audit Internal, Pengendalian Internal Dan Tata Kelola Perusahaan Terhadap Pencegahan Fraud Pada Bank Konvensional Swasta Di Bursa Efek Indonesia

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The high number of fraud cases in the banking sector shows the need for an effective
supervision and governance system. This study aims to evaluate the influence of internal audit,
internal control, and corporate governance in an effort to prevent fraud in conventional private
banks listed on the Indonesia Stock Exchange during the period 2020 to 2024. This research uses
quantitative methods and secondary data in the form of company’s annual reports. The sample
consisted of 40 companies selected using purposive sampling techniques. The type of analysis
used is multiple linear regression. The research result indicate that internal audits exert a positive
and significant impact on fraud prevention. On the other hand, internal control and corporate
governance do not show a significant influence. Simultaneously, these three variables have a
significant impact on fraud prevention. A determination coefficient value (R²) of 0.263 showed that
26.3% of fraud prevention variations were explained by these three variables, while the rest were
influenced by other factors outside the model. This study recommends that the banking sector
strengthen the internal audit function as a key step in fraud prevention, as well as improve the
company's control and governance system more effectively

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Ketersediaan

Informasi Detail

Judul Seri

Jurnal Internasional Akuntansi

No. Panggil

657 RAH d

Penerbit

Bogor : Universitas Binaniaga Indonesia Fakultas Ekonomi Dan Bisnis., 2025

Deskripsi Fisik

15 hal., il

Bahasa

Inggris

ISBN/ISSN

-

Klasifikasi

657 RAH d

Tipe Isi

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Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Jurnal INternasional Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

RAHMAWATI, Siti Anisa

Versi lain/terkait

Lampiran Berkas

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