Pengaruh Internal Control dan Organizational Culture terhadap Fraud Prevention yang dimediasi oleh Corporate Governance
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Ridhiana, Suci Wina
Subject
Akuntansi
Datestamp
2024-08-16 09:20:03
Abstract :
Objective - This research aims to obtain evidence regarding the influence of internal control and organizational culture on fraud prevention mediated by corporate governance. Design/methodology/approach ? This research uses a quantitative type of research. This research was carried out using questionnaires distributed to all employees working at Bank Syariah Indonesia in the Bekasi and Jakarta areas, totaling 100 questionnaires distributed via WhatsApp and Linkendin. For each questionnaire conducted, 66 questions were obtained for employees to answer. From the distribution of questionnaires to obtain the results of this research, researchers used PLS SEM version 3.0. Findings - The results of this study found that internal control, organizational culture had a positive and statistically insignificant effect on fraud prevention. Meanwhile, organizational culture has a positive and statistically insignificant effect on fraud prevention. The results of the influence on intervening variables are that internal control has a positive and statistically insignificant effect on corporate governance, and organizational culture has a positive and statistically significant effect on corporate governance. It was also found that corporate governance had a positive and statistically insignificant effect on fraud prevention, which means that corporate governance had a greater influence than fraud prevention. Originality/value ? this research focuses on fraud prevention. This research adds corporate governance as an intervening variable and this research presents the latest information regarding corporate governance as an intervening variable focused on Bank Syariah Indonesia employees in the Bekasi and Jakarta areas.
Objective - This research aims to obtain evidence regarding the influence of internal control and organizational culture on fraud prevention mediated by corporate governance. Design/methodology/approach ? This research uses a quantitative type of research. This research was carried out using questionnaires distributed to all employees working at Bank Syariah Indonesia in the Bekasi and Jakarta areas, totaling 100 questionnaires distributed via WhatsApp and Linkendin. For each questionnaire conducted, 66 questions were obtained for employees to answer. From the distribution of questionnaires to obtain the results of this research, researchers used PLS SEM version 3.0. Findings - The results of this study found that internal control, organizational culture had a positive and statistically insignificant effect on fraud prevention. Meanwhile, organizational culture has a positive and statistically insignificant effect on fraud prevention. The results of the influence on intervening variables are that internal control has a positive and statistically insignificant effect on corporate governance, and organizational culture has a positive and statistically significant effect on corporate governance. It was also found that corporate governance had a positive and statistically insignificant effect on fraud prevention, which means that corporate governance had a greater influence than fraud prevention. Originality/value ? this research focuses on fraud prevention. This research adds corporate governance as an intervening variable and this research presents the latest information regarding corporate governance as an intervening variable focused on Bank Syariah Indonesia employees in the Bekasi and Jakarta areas.
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