PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD

Dennyca Hendriyanto Nugroho; Zaenal  Afifi

doi:10.53363/yud.v2i3.42

Authors

Dennyca Hendriyanto Nugroho Universitas Muria Kudus
Zaenal Afifi Universitas Muria Kudus

DOI:

https://doi.org/10.53363/yud.v2i3.42

Keywords:

Fraud Prevention, Internal Control, Pencegahan Fraud , Good corporate governance, Pengendalian Internal, Fraud

Abstract

This study aims to determine: (1) The effect of internal control on fraud prevention, (2) The influence of good corporate governance on fraud prevention, (3) The effect of internal control on good corporate governance. This research was conducted at the People's Credit Bank (BPR) spread across Kudus Regency. This study used a data collection technique by distributing questionnaires at rural banks in Kudus Regency with the collection of 118 respondents. The obtained questionnaires were tested using validity and reability to test the feasibility of the obtained questionnaire data. The test equipment used in this study was to use the analysis requirements test including normality test, multicolonierity test, heteroskedasticity test. The method used in data analysis is a multiple regression analysis model. The results of this study show that: (1) internal control variables have a positive and significant effect on fraud prevention, (2) Good corporate governance variables have a positive and significant effect on fraud prevention, and (3) Internal control variables have a positive effect on good corporate governance

Downloads

Download data is not yet available.

References

ACFE. (2016). Report to The Nation on Occupation Fraud and Abuse. Texas: Association of Cerfitied Fraud Examiners.

Amrizal. (2004). Pencegahan dan Pendeteksian Kecurangan Oleh Internal Auditor. Direkturat Investigasi, 112 - 115.

Anggraini, D. (2020). Pengaruh Penerapan Good corporate governance Terhadap Pencegahan Fraud Studi Kasus: Perusahaan Terbuka pada Bursa Efek. AFFA, 314-325.

Anugerah, R. (2014). Peranan Good corporate governance Dalam Pencegahan Fraud. Jurnal Akuntansi, 102-113.

Chairun Nisak, P. F. (2013). Sistem Pengendalian Internal Dalam Pencegahan Fraud Pada Satuan Kerja Perangkat Daerah (SKPD) Pada Kabupaten Bangkalan. JAFFA, 01 No 1, 15-22.

Fachruroji, A. A. (2020). Pengaruh Pengendalian Internal Terhadap Pencegahan Fraud Dalam Laporan Keuangan. JAMMI, 1 Nomor 1, 1-11.

Gede Adi Kusuma Wardhana, E. S. (2017). Pengaruh Pengendaliam Internal, Whistleblowing System dan Moralitas Aparat Terhadap Pencegahan Fruad Pada Dinas Pekerja Umum Kabupaten Buleleng. e- Jurnal, 1-10.

Governance, K. N. (2012). Prinsip Dasar dan Pedoman Pelaksanaa Good corporate governance Pada Perbankan Indonesia. Jakarta: KNKG.

Hermiyetti. (2014). Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang. STEKPI Jakarta, 1-11.

I Made Hangga Hariawan, N. K. (2020). Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. Hita Akuntansi, 586 - 618.

Klara Wonar, D. F. (2018). Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dengan Moral Sensitivity Variabel Moderasi. Akuntansi, Audit & Aset, 1, Nomor 2, 63-80.

Made Arie wahyuni, I. G. (2017). Pengaruh Pengendalian Internal, Whisyleblowing System dan Moralitas Aparat Terhadap Pencegahan Fraud. e-journal, Volume 8 No 2, 1-10.

Ni Made Mita Arisastuti, R. D. (2020). Pengaruh Pengendalian Internal, Moralitas dan Penerapan Good corporate governance Terhadap Pencegahan Fraud Pada LPD Sekecamatan Denpasar Utara. Hita Akuntansi, 718 - 824.

Nila Chandra, S. S. (2020). Analis Pengaruh Fraud Diamod dan Good corporate governance Dalam Mendeteksi Kemungkinan Terjadinya Fraudulent Financial Statement. Jurnal Bina Akuntansi, 175 - 207.

Pratomo Cahyo Kurniawan, K. N. (2019). Pengaruh Good corporate governance dan Pengendalian Internal Terhadap Pencegahan Fraud. Journal of economics and Banking, 1 no 1, 1-6.

Putu Santi Putri Laksmi, I. K. (2019). Pengaruh SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolan Keuangan Desa . E-Journal Akuntansi, 26.3 , 2155 - 2182.

Saputra, A. (2017). Pengeruh Sistem Internal, Kontrol, Audit Internal Dan Penerapan Good corporate governance Terhadap Pencegahan Kecurangan Perbankan: Studi Kasus Pada Bank Syariah Anak Perusahaan BUMN di Medan. Owner, 48 - 55.

Soleman, R. (2013). Pengaruh Pengendalian Internal dan Good corporate governance Terhadap Pencegahan Fraud. JAA, 17 No 1, 57 - 74.

Sugiyono. (2015). Metode Penelitian Pendidikan Pendekatan Kuantitatif dan Kualitatif dan R&D. Bandung: Alfabeta.

Suyono, E. E. (2012). Relationship betweet Internal Control, Internal Audit, And Organizational Commitment with Good corporate governance Indonesia Case. Bussines Review, 1237 - 1245.

Tuanakotta, T. M. (2010). Akuntansi Forensik dan Audit Investigatif. Jakarta : Salemba Empat.

__________. (2016). Audit Kontemporer. (E. 2, Ed.). Jakarta: Salemba Empat.

Yuhanis Ladewi, N. N. (2020). Pengaruh Penerapan sistem Pengendalian Internal Pemerintah Terhadap Pecegahan Fraud. Kajian Akuntansi, 21 No 1, 99 - 107.

Yulia Dwi Rahayu, E. D. (2020). Pengaruh Audit Internal, Pengendalian Internal, dan Moralitas Terhadap Pencegahan Fraud. STIE , 94 - 105.