PENGARUH AUDIT INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD

Amanda Putri; Amanda Aulia; Ade Muslim

doi:10.23969/brainy.v6i2.138

Authors

Amanda Putri Sekolah Tinggi Ilmu Ekonomi Ekuitas
Amanda Jihan Aulia Sekolah Tinggi Ilmu Ekonomi Ekuitas
Ade Imam Muslim Sekolah Tinggi Ilmu Ekonomi Ekuitas

DOI:

https://doi.org/10.23969/brainy.v6i2.138

Keywords:

pengendalian internal, tata kelola perusahaan yang baik, pencegahan penipuan

Abstract

This study aims to analyze the influence of Internal Audit and Good Corporate Governance (GCG) on fraud prevention in insurance companies listed on the Indonesia Stock Exchange in 2022–2023. Using secondary data from annual reports and financial statements, a quantitative descriptive approach with multiple linear regression was used as the research methodology. The results indicate that, partially, Internal Audit has no significant effect on fraud prevention, while GCG has a significant effect. However, simultaneous test results indicate that Internal Audit and GCG together have a significant effect on fraud prevention. This indicates that the effectiveness of fraud prevention in the insurance sector will be optimal if the implementation of internal audit is integrated with good corporate governance. This study implies that insurance companies need to strengthen the synergy between the internal audit function and GCG implementation to minimize the risk of fraud that can harm the company.

References

Adawiyah, R., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Pengendalian Internal, Whistleblowing System, Dan Audit Internal Terhadap Pencegahan Kecurangan. Jurnal Economina, 2(6), 1331–1342. https://doi.org/10.55681/economina.v2i6.606

Association of Certified Fraud Examiners Indonesia. (2025). Key Findings Survey Fraud Indonesia 2025.

Azhari, T. F., Kerihi, A. S. Y., & Kiak, N. T. (2022). Pengaruh Penerapan Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud Pada Perbankan Di Kota Kupang. Jurnal Akuntansi , 10(1), 34–42. https://doi.org/10.26460/ja.v11i1.2990

Budiman, M., Anwar, C., & Sudjono. (2021). Factors Affecting Fraud Prevention And Its Implication To The Quality Of Financial Statements. 8(June), 1–25.

Farochi, M. F. F., & Nugroho, A. H. D. (2022). Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Fraud. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 6(1), 86–92. https://doi.org/10.23887/jppsh.v6i1.46071

FCGI. (2001). Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance ( Tata Kelola Perusahaan ).

Firmansyah, I. (2021). Pengaruh Audit Internal Dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Di PT Perkebunan Nusantara VIII. Land Journal, 1(2), 138–148. https://doi.org/10.47491/landjournal.v1i2.705

Hamdani, M. (2016). Good Corporate Governance (GCG) Dalam Perspektif Agency Theory. Semnas Fekon 2016, 2000, 50–57.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure.

Khairunnisa, N. R., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Sistem Internal Kontrol, Audit Internal Dan Penerapan Good Corporate Governance Terhadap Kecurangan (Fraud) Perbankan. Jurnal Economina, 2(7), 1666–1676. https://doi.org/10.55681/economina.v2i7.665

Komite Nasional Kebijakan Governance. (2006). Pedoman Umum Good Corporate Governance Indonesia.

Kusumosari, L., & Rahardjo, S. N. (2023). Audit Committee Efectiveness As Fraud Prevention Mechanisms. 8(2), 1602–1623.

Lisdiono, P., Salim, M., & Suwarno. (2023). Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk. Jurnal Ilmiah Akuntansi Kesatuan, 11(1), 169–176. https://doi.org/10.37641/jiakes.v11i1.1717

Moeller, R. R. (2016). Brink’s Modern Internal Auditing. 1–23. https://content.e-bookshelf.de/media/reading/L-4241559-3da699919d.pdf

Nugroho, D. H., & Afifi, Z. (2022). Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 2(3), 301–316. https://doi.org/10.53363/yud.v2i3.42

Putri, A. (2012). Kajian: Fraud (Kecurangan) Laporan Keuangan. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 3(1), 13–22. https://doi.org/10.33558/jrak.v3i1.142

Rahmani, H. F., & Rahayu, N. (2019). Pengaruh Peran Audit Internal Dan Pengendalian Internal Terhadap Pencegahan Terjadinya Kecurangan (fraud) Pada Pasim Group Wilayah Bandung. Seminar Nasional Riset Ekonomi Dan Bisnis, 104, 34–42. http://jurnalekonomi.unisla.ac.id/index.php/Semnas/article/view/1188%0Ahttps://jurnalekonomi.unisla.ac.id/index.php/Semnas/article/download/1188/727

Sahda, F. T., Nindito, M., & Khairunnisa, H. (2025). Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. 6(2), 256–271.

Saputra, A. D., & Rosharlianti, Z. (2025). Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 5(3), 301–316. https://doi.org/10.53363/yud.v2i3.42

Saputra, D. P. A., & Susilo, G. F. A. (2022). Peran Audit Internal Pada Perusahaan Dalam Pencegahan Fraud Pasca Pandemi Covid-19. Jurnal Economina, 1(4), 899–907. https://doi.org/10.55681/economina.v1i4.196

Sayekthi, R. (2022a). Pengaruh Audit Internal, Pengendalian Internal, dan Implementasi Good Corporate Governance Terhadap Pencegahan Fraud. Jurnal Sosial Dan Sains, 2(2), 278–285. htp://sosains.greenvest.co.id.

Sayekthi, R. (2022b). Pengaruh Audit Internal, Pengendalian Internal dan Implementasi Good Corporate Governance Terhadap Pencegahan Fraud. Jurnal Sosial Dan Sains, 2(6), 680–689. https://doi.org/10.59188/jurnalsosains.v2i6.406

Surya, J., & Saleh, R. (2020). Internal Audit. In C. Aknawal (Ed.), Pale Media Prima (1st ed.). https://doi.org/10.4135/9781483381503.n628

The Institute of Internal Auditors. (2024). Global Internal Audit Standards. https://www.theiia.org/globalassets/site/standards/globalinternalauditstandards_2024january9.pdf

Ulum, S. N., & Suryatimur, K. P. (2022). Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 331–340. https://doi.org/10.37641/jiakes.v10i2.1328

Wibowo, E. (2010). Implementasi Good Corporate Governance di Indonesia. Jurnal Ekonomi Dan Kewirausahaan, 10(2), 129–138.

Zhafira, N., & Khamisah, N. (2025). Exploring The Role Of Internal Auditor Expertise, Internal Controls, And Whistleblowing Systems In Mitigating Fraud: Evidence From State-Owned Enterprises Listed On The Idx (2020-2023). 15(2), 239–257.