ANALYSIS OF INTERNAL CONTROL AND INTERNAL AUDIT ON GOOD CORPORATE GOVERNANCE AND FRAUD PREVENTION Lena Erdawati
Pascasarjana, Ilmu Manajemen, Universitas Negeri Jakarta
Abstract
This study aimed to determine whether: 1) internal control had an effect on good corporate governance, 2) internal control had an effect on fraud prevention, 3) internal audit had an effect on good corporate governance, 4) internal audit had an effect on fraud prevention, 5) good corporate governance had an effect on fraud prevention, 6) good corporate governance mediated the effect of internal control on fraud prevention, 7) good corporate governance mediated the effect of internal audit on fraud prevention. In this study, the sampling technique used probability sampling with 97 respondents. The data analysis technique used in this research was Partial Least Square with SmartPLS 3.0 application. The results of this study indicate that 1) internal control had a positive effect on good corporate governance, 2) internal control did not have a positive effect on fraud prevention, 3) internal audit had a positive effect on good corporate governance, 4) internal audit did not have a positive effect on fraud prevention, 5) good corporate governance had a positive effect on fraud prevention, 6) good corporate governance mediated the effect of internal control on fraud prevention, 7) good corporate governance mediated the effect of internal audit on fraud prevention.
Keywords: internal control, internal audit, good corporate governance, fraud prevention
