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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan SENTRI : Jurnal Riset Ilmiah JURNAL ECONOMINA
Pangaribuan, David
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi

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Peran Pengendalian Internal Dan Corporate Governance Dalam Pencegahan Fraud (Study pada perusahaan Konstruksi di Tangerang Selatan) Pangaribuan, David
AKUNTOTEKNOLOGI Vol 12 No 2 (2020): Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v12i2.522

Abstract

Fraud behavior is loss action on many stakeholders whatever fraud behavior are extraordinary crime. This study aims to determine the effect of internal control and corporate governance on fraud prevention (empirical study of construction service companies in the south tangerang area). The population of this study are employees who work at construction service companies. The data were collected by using accidental sampling totaling 81 respondents. Hypothesis testing is done using a simple linear regression method. The results showed that partially internal control and corporate governance have an effect on fraud prevention. The mean that internal control and corporate governance have implication to prevention fraud on organization. That special have play to fitness organization performance.internal control one tools to prevention fraud on organization so that organization or company have must to climate culture and pushing employe commitment and working motivation
Co-Authors Aulia, Ismiani Cahyadi Husadha Dimas Aditia Fairus, Muhamad Daffa Hilary, Rahmatika Fidela Istianingsih Sastrodiharjo, Istianingsih Limbong, Tania Elisabeth Nera Marinda Machdar Rahmadhani, Sherly Suci Rely, Gilbert Risyah Fauziah Rossa, Elia Sumarno . Sumarno Manrejo Yuniati, Triana