International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023

FRAUD PREVENTION: AN REVIEW THROUGH GOOD CORPORATE GOVERNANCE AND INDIVIDUAL MORALITY

HM. Ridlwan Hambali (UNUGIRI Bojonegoro)
Sunday Ade Sitorus (Universitas HKBP Nommensen)
Teguh Setiawan Wibowo (STIE Mahardhika Surabaya)
Asri Ady Bakri (Universitas Muslim Indonesia Makassar)
Bambang Sucipto (STIA Bandung)



Article Info

Publish Date
30 Jun 2023

Abstract

This research is motivated by an increase in fraud cases in companies. This study aims to determine and analyze the influence of good corporate governance and individual morality on fraud prevention. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 employees using random sampling technique. Data collection using questionnaires distributed to company employees. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS tools. The results of this study indicate that 1) Good corporate governance has a positive and significant effect on fraud prevention, 2) Individual morality has a positive and significant effect on fraud prevention, and 3) Good corporate governance and individual morality have a positive and significant effect on fraud prevention. The findings of this study suggest that if companies want to improve fraud prevention, companies must also improve good corporate governance and individual morality.

Copyrights © 2023






Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...