THE EFFECT OF INTERNAL AUDIT SYSTEM AND IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON FRAUD

Autor:	Cindy Triningsih, Mustapa Khamal Rokan, Muhammad Lathief Ilhamy Nasution
Jazyk:	English<br />Indonesian
Rok vydání:	2023
Předmět:	internal audit system good corporate governance fraud Finance HG1-9999
Zdroj:	I-Finance, Vol 9, Iss 1, Pp 36-50 (2023)
Druh dokumentu:	article
ISSN:	2476-8871 2615-1081
DOI:	10.19109/ifinance.v9i1.17064
Popis:	The purpose of this study was to determine the effect of the internal audit system and the application of good corporate governance on fraud at Indonesian Islamic banks (BSI). This study collected data and information by sending questionnaires to 97 people who work at Bank Syariah Indonesia (BSI) in Rantau Parapet, North Sumatra. The analysis technique uses multiple regression by testing the hypothesis t test and F test. The results show that the significance value of the internal audit system variable is 0.035
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/405a316b3e2848e7ba957c996d513282 Zobrazit plný text záznamu View record in DOAJ