The Role of Internal Audit and the Implementation of Good Corporate Governance in Fraud Prevention
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Date
2021
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Publisher
Widyatama University - WIBEST
Abstract
The background of this research is that there are still many cases of fraud that occur
either in the company or in the central/regional government. This study aims to determine whether
and how much internal audit and the implementation of GCG play a role in preventing fraud at
the West Java Provincial Inspectorate. The independent variable is internal audit and the
implementation of GCG, while the dependent variable is fraud prevention. The research method
uses the verification method. The research population is internal auditors, totaling 35 people at
the Inspectorate of West Java Province. The sampling technique used non-probability sampling
technique with saturated sample technique, so the sample amounted to 35 internal auditors at the
West Java Provincial Inspectorate. The data analysis method used multiple linear regression
analysis. The results of the study show that internal audit and the implementation of GCG have a
positive and significant role in preventing fraud. In addition, the role of internal audit and the
implementation of GCG in fraud prevention is 48.2%.