Pengaruh Audit Internal, Pengendalian Internal dan Implementasi Good Corporate Governance Terhadap Pencegahan Fraud

Authors

  • Ratih Sayekthi Sekolah Tinggi Tribuana Bekasi, Indonesia

DOI:

https://doi.org/10.59188/jurnalsosains.v2i6.406

Keywords:

Audit Internal, Pengendalian Internal, Implemetasi Good Corporate Governance, Pencegahan Fraud

Abstract

Latar Belakang: Korupsi sudah merambah ke banyak aspek kehidupan mulai dari pelayanan publik sampai dengan pengadaan barang dan jasa pemerintah, mulai dari pemerintah daerah sampai pemerintah pusat, mulai dari perusahaan Badan Usaha Milik Negara/Daerah (BUMN/D) sampai sektor swasta. Tujuan: Tujuan penelitian ini adalah untuk mengetahui pengaruh Audit Internal, Pengendalian Intern dan implementasi good corporate governance terhadap pencegahan fraud pada PT. Kawasan Berikat Nusantara (Persero). Metode: Studi ini menggunakan penelitian penjelasan kausalitas yakni menjelaskan suatu hubungan antara variabel-variabel melalui pengujian hipotesis. Dalam penelitian ini terdapat tiga variabel bebas (audit internal, pengendalian intern dan implementasi good corporate governance) dan satu variabel terikat (pencegahan fraud). Teknik analisa data dalam penelitian ini menggunakan regresi linear berganda dengan bantuan program SPSS. Hasil: Hasil penelitian ini menunjukkan bahwa audit internal berpengaruh positif terhadap pencegahan fraud di PT. KBN (P) pengendalian internal berpengaruh positif terhadap pencegahan fraud di PT. KBN (P) implementasi good corporate governanceterhadap Pencegahan fraud di PT. KBN (P). Kesimpulan: Pengaruh yang signifikan dari pengendalian intern terhadap pencegahan fraud. Implementasi good corporate governance (X), berpengaruh positif terhadap pencegahan fraud (Y) di PT. KBN (P). Adanya pengaruh yang signifikan dari implementasi good corporate governance terhadap pencegahan fraud.

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Published

2022-06-15

How to Cite

Sayekthi, R. (2022). Pengaruh Audit Internal, Pengendalian Internal dan Implementasi Good Corporate Governance Terhadap Pencegahan Fraud . Jurnal Sosial Dan Sains, 2(6), 680–689. https://doi.org/10.59188/jurnalsosains.v2i6.406

Issue

Vol. 2 No. 6 (2022): Jurnal Sosial dan Sains

Section

Articles

License

Copyright (c) 2022 Ratih Sayekthi

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