PENGARUH SISTEM PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP PENCEGAHAN FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI
DOI:
https://doi.org/10.54199/krn84t29Keywords:
Internal Control Syste, Ethical Culture, Fraud Prevention, Good Corporate Governance, Rural Bank.Abstract
This study aims to examine and analyze the effect of internal control systems and ethical culture on fraud prevention, with good corporate governance (GCG) as a mediating variable, in Rural Banks (BPR) in Central Java. A survey using purposive sampling produced a sample of 39 BPRs. The quantitative study employs path analysis using SmartPLS v3.2.9 to test the hypotheses. The results indicate that internal control has a positive and significant effect on fraud prevention (t=2.227; p=0.026), while ethical culture has no significant effect on fraud prevention (t=0.548; p=0.584). Moreover, GCG mediates the relationship between internal control and fraud prevention (t=2.457; p=0.014), but GCG does not mediate the relationship between ethical culture and fraud prevention (t=1.682; p=0.093). The findings imply that strengthening internal control and implementing GCG principles are crucial for fraud prevention in BPRs.
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