FRAUD PREVENTION THROUGH INTERNAL CONTROL AND MORAL
SENSITIVITY (Case Study on a State Owned Bank)

FRAUD PREVENTION THROUGH INTERNAL CONTROL AND MORAL
SENSITIVITY (Case Study on a State Owned Bank)

Internal Control, Moral Sensitivity and Fraud Prevention

This research is motivated by increasing acts of fraud. This study aims to determine
and analyze the effect of internal control and moral sensitivity on fraud prevention.
This research is a quantitative research with a case study approach. This case
study was conducted at State-Owned Enterprise Banks (BUMN) including Bank
Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and State
Savings Bank (BTN). The sample in this study was 100 employees with the sampling
technique the sample is random sampling. Data collection uses a questionnaire
distributed via google form. The instruments used have been tested for validity and
reliability. The collected data were analyzed using the classical assumption test and
multiple linear regression using excel and SPSS. The results of this study indicate
that 1) Internal Control has a positive and significant effect on Fraud Prevention,
2) Moral Sensitivity has a positive and significant effect on Fraud Prevention, and
3) Internal Control and Moral Sensitivity have a positive and significant effect on
Fraud Prevention. The results of this study indicate that if a company wants to
improve fraud prevention, the company must improve internal control and moral
sensitivity.

Rudi Ginting1, Herman Sjahruddin2*, Amtai Alaslan3,
Deni Riani4, Endah Prawesti Ningrum5

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

2023

peri irawan

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