Journal of Accounting, Management and Economics Research
Vol 2 No 2 (2024): JANUARY 2024

Pengaruh Mekanisme GCG, Anti-Fraud Awareness, Sistem Pengendalian Internal, dan Peran Audit Internal terhadap Pencegahan Fraud

Nurul Lailati Mubarokah (Faculty of Economics and Business, YARSI University, Jakarta)
Sovi Ismawati Rahayu (Faculty of Economics and Business, YARSI University, Jakarta)



Article Info

Publish Date
23 Jan 2023

Abstract

The purpose of this study is to investigate how internal audit, internal control systems, anti-fraud awareness, and good corporate governance mechanisms affect PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. By distributing questionnaires, primary data for the study was obtained. 41 members of an internal auditing team participated in this study as respondents. Non-probability sampling is used in this sampling technique. The findings of the study demonstrate that internal audit, internal control systems, anti-fraud awareness, and good corporate governance practices all significantly impact PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. The research's managerial implications include enhancing internal audit's function, bolstering internal control systems, raising anti-fraud awareness across the organization, and fortifying Good Corporate Governance (GCG) mechanisms as a means of preventing fraud. It is imperative that managers give particular attention to the implementation and upkeep of GCG practices, the creation of thorough anti-fraud training programs, the reinforcement of internal control infrastructure, and the allocation of sufficient resources to the internal audit function.

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Journal Info

Abbrev

jamer

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JAMER (Journal of Accounting, Management and Economics Research) is a journal published by the Faculty of Economics and Business YARSI University in collaboration with some the Professional Association, periodically twice a year (July and December). JAMER publishes original research and critcism ...