Literature Review: Pengaruh Good Corporate Governance, Whistleblowing System, Dan Audit Internal Terhadap Pencegahan Kecurangan

Ana Nur Azizah

doi:10.55681/economina.v3i10.1431

Authors

Ana Nur Azizah IAIN Syekh Nurjati Cirebon

DOI:

https://doi.org/10.55681/economina.v3i10.1431

Keywords:

Good Corporate Governance, Whistleblowing System, Audit Internal, Fraud Prevention

Abstract

Basically, minimizing fraud can be done by preventing fraud itself, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud prevention, namely Good Corporate Governance, Whistleblowing Systems, and Internal Audit. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The preparation of this literature review article uses the library research method, where the data used comes from other academic online media. The results of this literature research are that Good Corporate Governance, Whistleblowing Systems, and Internal Audit have an influence on fraud prevention. This means that the better the Good Corporate Governance, Whistleblowing System and Internal Audit you have, the better the implementation in preventing fraud.

Downloads

Download data is not yet available.

References

Adawiyah, R., Kuntadi, C., & Pramukty, R. (2023). Literature Review: 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

Basri, U. F. (2022). Whistleblowing System Dan Peran Audit Internal Dalam Mencegah Fraud. ISAFIR: Islamic Accounting and Finance Review, 2(2), 122–130. https://doi.org/10.24252/isafir.v2i2.25281

Destiyana, A., Yassarah, F. S., & Machdar, N. M. (2024). Pengaruh Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System terhadap Pencegahan Fraud. InisiatifJurnal Ekonomi,Akuntansi Dan Manajemen, 3(3), 27–39. https://doi.org/10.30640/inisiatif.v3i3.2528

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

Kuntadi, C., & Elisabeth Limbong, T. (2022). Faktor-Faktor Yang Memengaruhi Pengungkapan Fraud: Sistem Pengendalian Internal, Audit Investigatif, Skeptisme Profesional. Journal of Comprehensive Science (JCS), 1(4), 679–684. https://doi.org/10.59188/jcs.v1i4.97

Limbong, T. E., Kuntadi, C., & Pramukty, R. (2023). Faktor-Faktor Yang Memengaruhi Pencegahan Kecurangan: Audit Internal, Kesadaran Anti Fraud, Independensi Auditor Internal. Jurnal Economina, 2(6), 1451–1461. https://doi.org/10.55681/economina.v2i6.631

Marciano, B. et al. (2021). Whistleblowing System Dan Pencegahan Fraud : Akuntansi Berkelanjutan Indonesia, 4(3), 313–324.

Murtiningrum, R. (2023). Pengaruh Audit Internal, Pengendalian Internal, dan Wishtleblowing System Terhadap Pencegahan Fraud. Jurnal Multidisiplin Indonesia, 2(7), 1561–1565. https://doi.org/10.58344/jmi.v2i7.314

Nanditya Andini, Eva Yanis Lafione, & Nera Marinda Machdar. (2024). Pengaruh Skeptisme Profesional dan Audit Investigatif terhadap Pengungkapan Fraud. Jurnal Riset Ekonomi Dan Akuntansi, 2(2), 111–124. https://doi.org/10.54066/jrea-itb.v2i2.1816

Nur Hidayati, & Tri Ratnawati. (2023). Studi Literatur: Pengaruh Professionalisme Auditor dan Whistleblower terhadap Pengungkapan Kecurangan. Jurnal Mutiara Ilmu Akuntansi, 2(2), 148–155. https://doi.org/10.55606/jumia.v2i2.2556

Putri, T. E., Kuntadi, C., & Pramukty, R. (2023). Faktor-Faktor Yang Memengaruhi Pencegahan Kecurangan: Peran Audit Internal, Sistem Pengendalian Internal Dan Komitmen Organisasi. Jurnal Economina, 2(7), 1789–1802. https://doi.org/10.55681/economina.v2i7.674

Rahmawati, Y., Kuntadi, C., & Pramukty, R. (2023). Literature Review: Pengaruh Integritas, Profesionalisme Auditor Internal Dan Good Corporate Governance Terhadap Pencegahan Kecurangan. Jurnal Economina, 2(6), 1475–1486. https://doi.org/10.55681/economina.v2i6.638

Safitri, S., Firdausi, Q., & Agus Santoso, R. (2024). Analisis Peran Audit Internal Terhadap Pencegahan Fraud Berdasarkan Literature Review Terindeks SINTA. Jurnal Revenue, 5(1), 145–157.