Can Information Technology and Good Corporate Governance Be Used by Internal Control For Fraud Prevention?

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

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PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2011.v15.i1.2283 ◽

2017 ◽

Vol 15 (1) ◽

pp. 130

Author(s):

Gusnardi Gusnardi

Keyword(s):

Corporate Governance ◽

Hypothesis Testing ◽

Internal Control ◽

Audit Committee ◽

Internal Audit ◽

The State ◽

Primary Data ◽

Validity And Reliability ◽

Fraud Prevention ◽

Good Corporate Governance

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

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The Effect Of Information Technology, Organizational Commitment, Internal Control And Good Corporate Governance Principles On Organizational Performance

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i2.24524 ◽

2020 ◽

Vol 4 (2) ◽

Author(s):

Wildoms Sahusilawane

Keyword(s):

Information Technology ◽

Corporate Governance ◽

Organizational Commitment ◽

Organizational Performance ◽

Internal Control ◽

Research Study ◽

Reliability And Validity ◽

Descriptive Statistics ◽

Primary Data ◽

Good Corporate Governance

The aim of this research is to critically evaluate information technology, organizational commitment, internal control, and the implementation of the principles of good corporate governance and describe how the key elements of these constructs contribute to the performance of PT. Bank Maluku. To this end, a sample of 40 employees at PT Bank Maluku is identified and examined using non probability purposive sampling. Primary data results from questionnaires complemented by interviews for data collection. The data is analyzed using correlation analysis and multiple regression that includes descriptive statistics and reliability and validity test of the research instrument. The research study proceeds to classical assumption test including multicollinearity test, hypothesis testing within the model and discussion on result. The results of the analysis based on t test greatly vary. Information technology is found negative and non significant in organizational performance. Both organizational commitment and internal control, to the contrary, pose positive yet non significant effect on organizational performance, while the implementation of the principles of good corporate governance poses positive relationship and are statistically significant in organizational performance

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Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City)

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS ◽

10.29259/sijdeb.v4i2.103-118 ◽

2021 ◽

Vol 4 (2) ◽

pp. 103

Author(s):

Netty Herawaty ◽

Riski Hernando

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Partial Least Square ◽

Least Square ◽

City Government ◽

Primary Data ◽

Equation Modeling ◽

Regional Government ◽

Fraud Prevention ◽

Good Corporate Governance

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.

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The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

Jurnal Manajemen Pelayanan Publik ◽

10.24198/jmpp.v5i1.25785 ◽

2021 ◽

Vol 5 (1) ◽

pp. 13

Author(s):

Yasmin Yasmin ◽

Srihadi Winarningsih ◽

Sri Mulyanti

Keyword(s):

Corporate Governance ◽

Control System ◽

Internal Control ◽

Financial Statements ◽

Research Approach ◽

Fraud Prevention ◽

Good Corporate Governance ◽

Internal Control System ◽

System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

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Analisis Hubungan Peranan Budaya Perusahaan terhadap Penerapan Good Corporate Governance pada PT Aneka Tambang Tbk

The Winners ◽

10.21512/tw.v8i2.735 ◽

2007 ◽

Vol 8 (2) ◽

pp. 126

Author(s):

Rindang Widuri ◽

Asteria Paramita

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Strong Correlation ◽

Random Sampling ◽

Simple Random Sampling ◽

Survey Method ◽

Simple Linear Regression ◽

Good Corporate Governance ◽

Company Culture ◽

The Relationship

This article examines the relationship between company cultures with Good Corporate Governance (GCG). It used survey method and correlational technique by distributing questioner with two instruments, namely company cultures and GCG. The respondents were employees of PT. Aneka Tambang Tbk consisting of 100 persons for which 87 persons were selected determined using Sugiyono books formula. The sample were determined using simple random sampling. The study used simple linear regression and simple cr relational technique. The results show that there is a strong correlation between company culture and GCG. It means that the stronger of company culture implementation the more intention to implement GCG.

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Analisis Pengelolaan Perusahaan Daerah Isen Mulang Kota Palangka Raya

Restorica Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi ◽

10.33084/restorica.v4i1.975 ◽

2018 ◽

Vol 4 (1) ◽

pp. 19-23

Author(s):

Masrukin Masrukin ◽

Danang Ristiantoro

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Family System ◽

Supervisory Board ◽

Secondary Data ◽

Primary Data ◽

Financial Report ◽

Good Corporate Governance ◽

Regional Area ◽

The Board Of Directors

The purpose of this research is to know and describe the management of the District company Isen Mulang City Palangka Raya In this regard with good corporate governance principles. The type of research used in this study is descriptive using a qualified research method. The type of data in this study is primary data and secondary data that includes the board of directors, supervisory board and employees in the regional area of Isen Mulang City Palangka Raya. While its secondary data is emerging from Perda about the establishment and financial report of the regional company Isen Mulang City Palangka Raya, other data sources, data collection techniques using interviews, observation, and documentation. Based on the results of this research the management of the District company Isen Mulang Kota Palangka Raya based on good corporate governance principle has not been done with the maximum this can be seen from the not yet implemented Openness is still the absence of accessible websites or blogs, not yet the clarity of the details of tasks, and internal control of the company, suitability has not carried out well the company has not committed social responsibility, not yet Contribution to the PAD, has not paid the income tax because the company has not acquired profit, independence or independent has not carried out well-characterized by the still the responsibility of the responsibilities among employees, Fairness has not been implemented with the maximum that is characterized by the dissemination of information about the recruitment of employees has not been widely and still with a family system and not yet carried out training and development of employees.

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PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD

ECONBANK: Journal of Economics and Banking ◽

10.35829/econbank.v1i1.2 ◽

2019 ◽

Vol 1 (1) ◽

pp. 55-60

Author(s):

Pratomo Cahyo Kurniawan ◽

Khairina Nur Izzaty

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Fraud Prevention ◽

Good Corporate Governance ◽

Analysis Technique ◽

Control And Prevention

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.

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IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2012.v16.i3.2329 ◽

2012 ◽

Vol 16 (3) ◽

pp. 332

Author(s):

Whedy Prasetyo

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Annual Report ◽

Main Concern ◽

Good Corporate Governance ◽

Corporate Social ◽

The Relationship ◽

Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v1i2.9 ◽

2018 ◽

Vol 1 (2) ◽

pp. 63-89

Author(s):

Klara Wonar ◽

Syaikhul Falah ◽

Bill J. C. Pangayow

Keyword(s):

Control Systems ◽

Financial Reporting ◽

Internal Control ◽

Financial Management ◽

Quantitative Research ◽

Primary Data ◽

Survey Method ◽

Moral Sensitivity ◽

Fraud Prevention ◽

Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

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