Peningkatan Pencegahan Fraud melalui Pengedalian Internal dan Good Corporate Governace

Authors

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

DOI:

https://doi.org/10.29040/jap.v23i2.7291

Abstract

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.

References

Adisasmito, W. (2016). Analisis pengaruh dimensi fraud triangle dalam kebijakan pencegahan fraud terhadap program jaminan kesehatan nasional di RSUP nasional cipto mangunkusumo. Jurnal Ekonomi Kesehatan Indonesia, 1(2).

Anugerah, R. (2014). Peranan good corporate governance dalam pencegahan fraud. Jurnal Akuntansi, 3(1), 101-113.

Farochi, M. F. F., & Nugroho, A. H. D. (2022). Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Fraud. Jurnal Penelitian dan Pengembangan Sains dan Humaniora, 6(1).

Fibriyanti, Y. V. (2017). Analisis Sistem Informasi Akuntansi Penggajian dalam Rangka Efektivitas Pengendalian Internal Perusahaan (Studi Kasus pada PT. Populer Sarana Medika, Surabaya). Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI), 2(1), 14-Halaman.

Kurniawan, P. C., & Izzaty, K. N. (2019). Pengaruh Good Corporate Governance dan Pengendalian Internal Terhadap Pencegahan Fraud. ECONBANK: Journal of Economics and Banking, 1(1), 55-60.

Lorensa, C. N., Fallah, S., & Sanggenafa, M. A. (2018). Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Kecurangan Dengan Komponen Struktur Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Dan Keuangan Daerah, 13(2), 13-25.

Maruta, H. (2016). Pengendalian Internal Dalam Sistem Informasi Akuntansi. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 5(1), 16-28.

Mayangsari, S., & Wandanarum, P. (2013). Auditing Pendekatan Sektor Publik dan Privat. Jakarta: Media Bangsa.

Purnamasari, N. L. P., Yuniarta, G. A., & Adiputra, I. M. P. (2015). Pengaruh efektifitas sistem pengendalian internal, Ketaatan aturan akuntansi, persepsi kesesuaian, Kompensasi dan implementasi good governance Terhadap kecenderungan fraud (studi empiris pada SKPD di kabupatenTabanan). Universitas Ganesha Singaraja Indonesia.

Rakhmat, A., & Saraswati, E. (2013). Good Corporate Governance (GCG) Sebagai Prinsip Implementasi Corporate Social Responsibility (CSR). FEB UB.

Randy, V. (2013). Pengaruh Penerapan Good Corporate Governance terhadap Nilai Perusahaan 2007-2011. Business Accounting Review, 1(2), 306-318.

Rowa, C. W. F., & Arthana, I. K. (2019). Pengaruh good corporate governance terhadap pencegahan fraud pada Bank Perkreditan Rakyat di Kota Kupang. Jurnal Akuntansi: Transparansi dan Akuntabilitas, 7(2), 122-137.

Rustandy, T., Sukmadilaga, C., & Irawady, C. (2020). Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal. JPAK: Jurnal Pendidikan Akuntansi dan Keuangan, 8(2), 232-247.

Soleman, R. (2013). Pengaruh pengendalian internal dan good corporate governance terhadap pen cegahan fraud. Jurnal Akuntansi dan Auditing Indonesia, 17(1), 57-74.

Sukamulja, S. (2005). Good corporate governance di sektor keuangan: Dampak GCG terhadap kinerja perusahaan (Kasus di Bursa Efek Jakarta). Benefit: Jurnal Manajemen dan Bisnis, 8(1), 1-25.

Tunggal, A. W. (2008). Memahami Internal Auditing. Jakarta: Harvarindo.

Downloads

Published

2022-12-22

How to Cite

Rosari, R., Aboladaka, J., Poiran, P., Cakranegara, P. A., & Kusumaningrum, R. (2022). Peningkatan Pencegahan Fraud melalui Pengedalian Internal dan Good Corporate Governace. Jurnal Akuntansi Dan Pajak, 23(2). https://doi.org/10.29040/jap.v23i2.7291

Issue

Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)