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

Social Sciences

Description

The analysis of this study aims to determine whether recruitment positive and significant effect on the performance of employees in the Manufacturing Company. To know able to moderate recruitment monitoring the performance of employees in the Manufacturing Company. Data analysis technique used is ...