Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh pengendalian internal terhadap pencegahan fraud dengan intervening good corporate governance

Agus Budi Hartono (Unknown)
Arief Himmawan Dwi Nugroho (Unknown)

Article Info

Publish Date
20 Feb 2022

Abstract

The more fraud committed by a company, whether owned by the government or private, encourages further research on the internal control system to prevent fraud. This study aims to determine and analyze the effect of internal control and good corporate governance on fraud prevention. This study uses data collection techniques by distributing questionnaires to BPR in the Semarang City with a total of 110 respondents. The this study uses data analysis techniques using multiple linear regression analysis techniques. The results of this study are internal control and good corporate governance have a significant effect on fraud prevention, and internal control has a significant effect on good corporate governance.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...