FRAUD PREVENTION: AN REVIEW THROUGH GOOD CORPORATE
GOVERNANCE AND INDIVIDUAL MORALITY

FRAUD PREVENTION: AN REVIEW THROUGH GOOD CORPORATE
GOVERNANCE AND INDIVIDUAL MORALITY

Fraud Prevention, Good Corporate Governance and Individual Morality

This research is motivated by an increase in fraud cases in companies. This study
aims to determine and analyze the influence of good corporate governance and
individual morality on fraud prevention. The research method used in this research
is descriptive method with a quantitative approach. The sample in this study were
100 employees using random sampling technique. Data collection using
questionnaires distributed to company employees. The instruments used have been
tested for validity and reliability. The collected data were analyzed using the
classical assumption test and multiple linear regression with SPSS tools. The
results of this study indicate that 1) Good corporate governance has a positive and
significant effect on fraud prevention, 2) Individual morality has a positive and
significant effect on fraud prevention, and 3) Good corporate governance and
individual morality have a positive and significant effect on fraud prevention. The
findings of this study suggest that if companies want to improve fraud prevention,
companies must also improve good corporate governance and individual morality.

HM. Ridlwan Hambali1, Sunday Ade Sitorus2*, Teguh Setiawan Wibowo3,
Asri Ady Bakri4, Bambang Sucipto

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

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