THE EFFECT OF INTERNAL CONTROL AND ORGANIZATIONAL CULTURE ON EARLY WARNING FRAUD

Venny Yelvionita, Wiwik Utami, Ratna Mappanyuki

Abstract


Abstract. The bank is a business organization that has a high risk of fraud. This study aims to examine the influence of internal control and organizational culture on the early prevention of potential fraud based on the perceptions of bank employees. The population was banks listed on the Indonesia Stock Exchange. The sampling method uses a combination method, namely random sampling for bank selection and convenience sampling for respondents who are willing to participate in research. The number of sample banks that responded were 13 banks and the number of respondents was 51 people. Variables were measured by the Likert scale and data analysis used partial least square (PLS). The results showed that internal control and organizational culture have a significant positive effect on early warning fraud. The stronger the internal control and healthy organizational culture, the higher the bank's ability to detect early fraud that might occur.

Keywords: internal control, corporate culture, fraud, bank, Indonesia

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