Jurnal Akuntansi
Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022

PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA PERBANKAN DI KOTA KUPANG

Tiara Fitriana Azhari (Unknown)
Anthon Simon Y. Kerihi (Unknown)
Novi Theresia Kiak (Unknown)

Article Info

Publish Date
30 Jun 2022

Abstract

This research aims to determine the effect of internal control and good corporate governance partially and simultaneously towards fraud prevention in Banking at Kupang City. This type of research is quantitative. The sampling technique was purposive sampling and the total of samples in this research are 40 respondents. The method of collecting data in this research is using quisionnaire. Data analysis technique used in this research was multiple line regression analysis and processed using the analysis tool SPSS 25. The results of this research indicate that internal control partially did not affect on fraud prevention, while good corporate governance partially affect on fraud prevention. And simultaneously the internal control and good corporate governance affect on fraud prevention in Banking at Kupang City.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...