Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan (Fraud)

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Published: May 1, 2024
DOI: https://doi.org/10.56799/ekoma.v3i4.3464

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Fitriana Fitriana
Universitas Sangga Buana
Rahmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM Bandung
Nanang Rustandi
Universitas Sangga Buana
Sudharmawan Sudharmawan
Universitas Sangga Buana

Abstract

Research on the influence of internal control and good corporate governance on fraud prevention aims to find out and review previous research related to internal control variables, good corporate governance for preventing financial fraud. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the accredited national journal Sinta. This research found that based on previous research mapping, many have proven that internal control and good corporate governance have a positive effect on fraud prevention, with the effectiveness of the internal control system helping to reduce opportunities, pressure and rationalization of fraudulent acts.

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How to Cite
Fitriana, F., Santoso, R. A., Nanang Rustandi, & Sudharmawan, S. (2024). Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan (Fraud). EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 3(4), 237–250. https://doi.org/10.56799/ekoma.v3i4.3464
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Vol. 3 No. 4: Mei 2024
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Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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