Ilomata International Journal of Management
Vol 4 No 3 (2023): July 2023

Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks)

Ricky (Universitas Widya Dharma Pontianak)
Chairul Insani (Politeknik Transportasi Sungai Danau dan Penyeberangan)
Mahdi (Universitas Serambi Mekkah Banda Aceh)
Deni Riani (STKIP PGRI Trenggalek)
Asri Ady Bakri (Universitas Muslim Indonesia Makassar)



Article Info

Publish Date
31 Jul 2023

Abstract

Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.

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Journal Info

Abbrev

ijjm

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Ilomata International Journal of Management With ISSN : 2714-8963 (Online) - 2714-8971 (Print) is published by Yayasan Ilomata, committed to publishing scholarly empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas ...