Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

Gine Das Prena · Reynaldi Mulyana Kusmawan

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Corporate Governance and Financial Management Accounting and Financial Management Financial Literacy and Behavior

Abstract

This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention

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References

2018Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan 2016Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi 2014PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING 2017ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA 2019Pengaruh Faktor-Faktor Individual Terhadap Niat Melakukan Whistle-Blowing Internal Dan Eksternal Pada Akuntan Di Batam 2016Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan 2013KAJIAN EMPIRIS TENTANG NIAT WHISTLEBLOWING PEGAWAI PAJAK

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2022PENGARUH PERSEPSI FRAUD DAN KEPERCAYAAN TERHADAP PENGGUNAAN LAYANAN MOBILE BANKING

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