The Role of Internal Auditors and the Implementation of Good Corporate Governance in Fraud Prevention at PT. Pos Indonesia (Persero) Bandung

  • Asep Effendi, Vip Paramarta

Abstract

This study aims to determine (1) the role of the Internal Auditor, (2) the application of good corporate governance, (3) the prevention of fraud and (4) the simultaneous influence of the role of the internal auditor and good corporate governance in the prevention of fraud. This research method uses a descriptive method with a survey approach in PT Pos Indonesia (Persero) Bandung. The results showed that The role of the Internal Auditor in PT Pos Indonesia (Persero) Bandung was very good, The implementation of Good Corporate Governance in PT Pos Indonesia (Persero) Bandung was good, Prevention of Fraud in PT Pos Indonesia (Persero) ) Bandung is very good, and simultaneously the Role of Internal Auditors and the Implementation of Good Corporate Governance has a significant influence of 20.4% in Fraud Prevention at PT Pos Indonesia (Persero) Bandung. Where the influence of the Internal Auditor role has an influence of 0.072 in Fraud Prevention and the Implementation of Good Corporate Governance has an effect of 0.596 in Fraud Prevention, it can be said that the Application of Good Corporate Governance is higher in Fraud Prevention.

Published
2020-06-05