PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BNI CABANG PERGURUAN TINGGI BANDUNG
DOI:
https://doi.org/10.47491/landjournal.v7i2.4877Keywords:
Internal control, Good Corporate Governance, Fraud PreventionAbstract
The research activity was implemented at BNI Perguruan Tinggi Bandung to assess the the contribution of internal control and the implementation of Good Corporate Governance (GCG) on fraud prevention within the banking sector. The research was driven by the increasing number of fraud cases, including the misuse of CSR funds and customer account breaches, which reflect weaknesses in oversight mechanisms and governance practices in state-owned banks. This research aims to examine how internal control and good corporate governance influence fraud prevention. A quantitative methodology with a survey approach employed in this research gathered data by means of questionnaires administered to respondents. and subsequently analyzed using validity and reliability tests, multiple linear regression, and the both the coefficient of determination and the t-test as well as the F-test. The findings evidence suggests that internal control exerts a considerable impact on fraud prevention. positive impact on fraud prevention, whereas GCG demonstrates an effect that is not statistically significant. However, when examined simultaneously, both variables influence fraud prevention, underscoring the importance of strengthening internal systems and governance practices to foster a transparent and fraud-resistant organizational environment.References
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