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Information Technology and Corporate Governance in Fraud Prevention

Nendi Juhandi · Mochammad Fahlevi · Rinto Noviantoro · Muhammad Nur Abdi · Setiadi Setiadi

33 citations0/0 files storedE3S Web of Conferences

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Corporate Governance and Financial Management Information Technology Governance and Strategy Financial Literacy and Behavior

Abstract

Information technology is a technology for obtaining, processing, storing and distributing various types of information files by utilizing computers and telecommunications born of strong drives to create new innovations and creativity that can overcome all laziness and slowness of human performance. The recent phenomenon of several large companies listed on the Indonesia Stock Exchange shows that there is an improper management of the company, especially in supervision, thereby reducing the value of the company. The result is proven that developed companies, especially in developed countries, use supervision not only as a leader but also technology that can automatically detect fraud and is useful as a step to prevent fraud in companies. Corporate governance is still lacking in Indonesia and other developing countries, making the level of supervision at the company does not run optimally so that the potential for fraud is still quite large. This research contributes to fill the void level of supervision in companies in Indonesia that are still experiencing fraud, so the solution in supervision is to maximize the role of information technology in companies in Indonesia.

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References

2013Validity and generalization in future case study evaluations 2016Validity and Generalization in Future Case Study Evaluations 1993Highlights Of The Proposals Of The Committee On Financial Aspects Of Corporate Governance 2006Accountants' perceptions regarding fraud detection and prevention methods 2008An Examination of Audit Information Technology Use and Perceived Importance 2014A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements 2015The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the U nited A rab E mirates ( UAE )

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2023The Integration of Internet of Things (IoT) And Cloud Computing in Finance and Accounting: Systematic Literature Review 2024Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration

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