The Internal Control System and Good Corporate Governance on Fraud Prevention in The National Road Planning and Supervision Unit of The Province of South Sumatra in 2022.
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Published:
Apr 30, 2023
Keywords:
Internal Control System, Good Corporate Governance, Fraud Prevention
Section
Articles
Statistics Article
Article View : 157 Times
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Abstract
This research is a quantitative research that aims to determine the effect ofthe internal control system, good corporate governance on the prevention of fraudin the Work Unit for Planning and Supervision of National Roads of South SumatraProvince. The data used in this research is primary data in the form of a questionnaire. The method used in this research is multiple linear regression analysis. The results of this study indicate that the internal control system variablehas a positive effect on fraud prevention. Good corporate governance has anegative effect on preventing fraud in the Planning and Supervision Work Unit forthe National Roads of South Sumatra Province in 2022.
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How to Cite
Della Ayu Lestari, Syafitri, L., & Ratu, M. K. (2023). The Internal Control System and Good Corporate Governance on Fraud Prevention in The National Road Planning and Supervision Unit of The Province of South Sumatra in 2022. ProBisnis : Jurnal Manajemen, 14(2), 233–240. https://doi.org/10.62398/probis.v14i2.130
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Ratu, M. K., & Meiriasari, V. (2021). Analisis Pengaruh Corporate Social Responsibility, Corporate Risk, Capital Intensity Dan Profitability Terhadap Tax Avoidance. Jurnal Ilmiah Ekonomi Global Masa Kini, 12(2), 127. https://doi.org/10.36982/jiegmk.v12i2.1525
Rustandy, T., Sukmadilaga, C., & Irawady, C. (2020). Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 232–247. https://doi.org/10.17509/jpak.v8i2.24125
Samanto, H., Pravasanti, Y. A., & Saputra, S. A. (2022). Pengaruh Kesesuaian Kompensasi, Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Fraud. Jurnal Akuntansi dan Pajak, 22(2), 1–7.
Suparno, & Rahmadhani, L. (2020). Pengaruh Sistem Pengendalian Internal Pemerintah (Spip) Dan Peran Komite Sekolah Terhadap Pencegahan Fraud Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada Smp Negeri Di Banda Aceh. Jurnal Ilmiah Mahsiswa Ekonomi Akuntansi, 5(3), 400–411.
Zaenal, A., & Nugroho, D. H. (2022). Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud. ishtira Journal: Indonesian Journal of Finance and Strategy Inside, 2(3), 57–74.