Pengaruh Audit Internal, Pengendalian Internal, Kualitas Audit, Good Corporate Governance, Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bca Area Medan
DOI:
https://doi.org/10.23887/jimat.v13i01.38827Keywords:
I IInternal Audit I, IInternal Control I, Audit’sIQuality I, Good Corporate Governance, Fraud Prevention.Abstract
This research intended to test whetherIInternal Audit,IInternal Control,I Audit’s Quality,IGood CorporateIGovernanceIhaveIInfluenceIto Fraud Prevention.IthisIis theI research I conducted on I banking company I, which is BCA bankI with a population I research I more than I 180 I (one hundred and eighty)Iaudit employees who worked in IBCA Ibank in IMedan. After carrying out various considerations, this research took a sample of 80 people from various audit divisions. The method which is used in this research I is theI-analysis of the multiple linear regression method. The dependent variable I is Fraud Prevention, while the independent variables I are Internal Audit, Internal Control, Audit’s Quality, I and Good Corporate Governance. The results of this research show that the majority of the Audit’s QualityI has a significant positive effect on fraud prevention measures, while I for Internal Audit, Internal Control I, and Good Corporate Governance do not have the influence of fraud prevention.
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