CD Tesis

pengaruh budaya organisasi, efektivitas audit internal dan good corporate governance terhadap pencegahan kecurangan (fraud prevention)

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This study aims to empirically test the influence of organizational culture, internal audit effectiveness, and good corporate governance on fraud prevention at Rural Credit Banks (BPR) in Riau Province. This study employs a quantitative approach using Structural Equation Modeling based on Partial Least Square (SEM-PLS) analysis, utilizing SmartPLS software version 3. Data was collected from 84 respondents working in the internal audit and finance departments who had been in their positions for at least one year at Rural Credit Banks in Riau Province; however, only 74 data points were deemed suitable for analysis.
The results of the study indicate that organizational culture, internal audit effectiveness, and good corporate governance have a significant impact on fraud prevention. These findings emphasize the importance of strengthening organizational culture values, optimizing internal audit functions, and implementing good corporate governance principles in supporting effective internal control systems and fraud prevention in the microbanking environment.
Key words: Organizational Culture, Internal Audit Effectiveness, Good Corporate Governance, Fraud Prevention, BPR.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2310246443

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2310246443

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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