Internal controls in fraud prevention effort: A case study

Hamdani, Rizki; Albar, A.

doi:10.20885/jaai.vol20.iss2.art5

Cited by 28 publications

(31 citation statements)

References 33 publications

(38 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Some weaknesses of internal control have been identified as a fraud factor. Poor internal control can lead to fraud, for example when the bank still employs the same official to carry out various financing activities, it can lead to fraud if its activities lack supervision (Hamdani & Albar, 2016).Cressey stated that there are 3 (three) conditions that cause fraud, known as the Fraud Triangle Theory, namely Pressure, Opportunity, and Rationalization. Other research also suggests that fraud occurs due to 3 conditions (fraud triangle).…”

Section: 1mentioning

confidence: 99%

The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies

Endah

2020

JRAK

View full text Add to dashboard Cite

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.

show abstract

Section: 1mentioning

confidence: 99%

The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies

Endah

2020

JRAK

View full text Add to dashboard Cite

show abstract

“…Secara umum, kecurangan akan selalu terjadi jika tidak ada pencegahan dan pendeteksian. Kelemahan pada pengendalian internal telah diidentifikasi dapat mengakibatkan terjadinya fraud (Hamdani dan Albar 2016). Melihat kasus di Indonesia, korupsi atau fraud tidak hanya terjadi di sektor lembaga pemerintah saja, melainkan di sektor swasta juga banyak terjadi (Hamdani et al 2017).…”

Section: Pendahuluanunclassified

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Yesiariani

Rahayu

2017

JAAI

View full text Add to dashboard Cite

This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization variables proved to be significantly positive, while financial stability, financial targets, change of auditors, personal financial need, nature of industry, ineffective monitoring and capability were not proven against financial statement fraud. The results of this study are expected to be a reference for further researchers and users of other financial information in detecting fraud on the financial statements.

show abstract

“…Control activities are actions required to address risks as well as the establishment and implementation of policies and procedures to ensure that the actions to address risks have been implemented effectively. Poor internal controls provide opportunities for fraud to occur (Hamdani & Albar, 2016).…”

Section: Internal Control Systemmentioning

confidence: 99%

Factors affecting the control of budget abuse

Saraswati

Setiyawati

2021

JCA

View full text Add to dashboard Cite

This research begins with a phenomenon where some government institutions experienced an increase in corruption cases in budget absorption so that it did not reflect the implementation of effective good government governance. This study aims to examine and analyze the effect of implementing an internal control system and the enforcement of good government governance on the level of budget abuse control and its impact on public accountability. This research is quantitative research. Collecting data using a questionnaire to 78 samples from total of 196 employees in the Travel Document Management and Analysis Work Unit at the Directorate of Immigration Traffic. Data analysis using SmartPLS. The results of the study show internal control system and good government governance significant effect on the control of budget abuse. In addition, the control of budget abuse also has a significant effect on public accountability.

show abstract

Internal controls in fraud prevention effort: A case study

Cited by 28 publications

References 33 publications

The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies

The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Factors affecting the control of budget abuse

Contact Info

Product

Resources

About