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Pengaruh Auditor Internal, Pengendalian Internal, dan Implementasi Good Corporate Governance terhadap Pencegahan Fraud

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2024) · pp. 145–161

DOI
10.26487/akrual.v17i2.32835
ISSN
2829-0615, 1979-1712
Published
2024-07-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This research aims to examine and analyze the influence of internal auditors, internal controls, and the implementation of good corporate governance on fraud prevention. This study is a quantitative research that utilizes primary data as its source. The method used in this research is a survey method by distributing questionnaires to 77 respondents who are employees of Bank BNI Regional Office in Makassar. The hypothesis testing employed is multiple linear regression analysis. The research results indicate that internal auditors and internal controls have a positive effect on fraud prevention, while the implementation of good corporate governance has a negative effect on fraud prevention. The overall test results show that internal auditors, internal controls, and the implementation of good corporate governance have a positive effect on fraud prevention.

Keywords

Collaboration network of the authors

22 authors · 48 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode NafiuUniversitas Halu Oleo1
Musram AbadiUniversitas Halu Oleo1
Lukman YunusUniversitas Halu Oleo1
Nur IrawatiAffiliation unknown1
. SalwiyahAffiliation unknown1
Haerial HaerialAffiliation unknown1
Sitti Nur AzizahAffiliation unknown1
ABDUL RAHMANUniversitas Halu Oleo1
Muhammad RamlanAffiliation unknown1
Mansyur RadjabAffiliation unknown1
Mardiana Ethrawaty FachryAffiliation unknown1
Nur IkhsanAffiliation unknown1
HerawatyAffiliation unknown1
Sitti BulkisAffiliation unknown1
Insany Fitri NurqamarAffiliation unknown1
WahdaAffiliation unknown1
Muhammad RifaiAffiliation unknown1
Sri UlfaAffiliation unknown1
Shinta Dewi Tikson SugihartiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Pengaruh Auditor Internal, Pengendalian Internal, dan Implementasi Good Corporate Governance terhadap Pencegahan Fraud</dc:title>
	<dc:creator xml:lang="en">Fatmawati</dc:creator>
	<dc:creator xml:lang="en">Muhammad Ashari</dc:creator>
	<dc:creator xml:lang="en">Ade Ikhlas Amal Alam</dc:creator>
	<dc:subject xml:lang="en">Internal Auditor</dc:subject>
	<dc:subject xml:lang="en">Internal Control</dc:subject>
	<dc:subject xml:lang="en">Implementation of Good Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">Fraud Prevention</dc:subject>
	<dc:description xml:lang="en">This research aims to examine and analyze the influence of internal auditors, internal controls, and the implementation of good corporate governance on fraud prevention. This study is a quantitative research that utilizes primary data as its source. The method used in this research is a survey method by distributing questionnaires to 77 respondents who are employees of Bank BNI Regional Office in Makassar. The hypothesis testing employed is multiple linear regression analysis. The research results indicate that internal auditors and internal controls have a positive effect on fraud prevention, while the implementation of good corporate governance has a negative effect on fraud prevention. The overall test results show that internal auditors, internal controls, and the implementation of good corporate governance have a positive effect on fraud prevention.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2024-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/32835</dc:identifier>
	<dc:identifier>10.26487/akrual.v17i2.32835</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 17 NOMOR 2 JULI 2024; 145-161</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/32835/13755</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>