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JURNAL SKRIPSI AK

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

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 companys control and governance system more effectively

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JAK.002.2025
Available
Detail Information
Series Title
Jurnal skripsi akuntansi internasional
Call Number
657 RAH d
Publisher
Bogor : Universitas Binaniaga Indonesia.,
Collation
15 hal., il
Language
Inggris
ISBN/ISSN
-
Classification
657 RAH d
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Jurnal Internasional Akuntansi
Specific Detail Info
-
Statement of Responsibility
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