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E-ISSN: 2963-3699
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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS,

INTERNAL CONTROL SYSTEMS AND THE IMPLEMENTATION OF
GOOD CORPORATE GOVERNANCE IN EFFORTS TO PREVENT
FRAUD

Muhamad Irfan Florid1*, Rudi Feri Hendra2, Pupung Purnamasari3

Graduate Student of Bandung Islamic University1, Graduate Student of Bandung Islamic University 2,
Postgraduate Lecturer of Bandung Islamic University 3
[email protected], [email protected] , [email protected]

PAPER INFO ABSTRACT

Received: 14th Fraud, corruption, misuse of assets, and embezzlement of funds are still a
February 2023 scourge for most companies, especially companies engaged in financial
Revised: 17th services. This is because the processing of work that has been divided into
February 2023 tasks and authorities and the expansion of supervision of company elements
makes the scope of supervision wider. The writing method used in this
Approved: 20th
scientific article is a qualitative method and literature review (Library
February 2023 Research). In studying theories and relationships, ausality or influence
between variables comes from books and journals that are accessed offline
or online. from Google Scholar, Mendeley, or other online media. This
scientific article is a qualitative descriptive type that emphasizes the actual
problem and research that describes the Effects of Accounting Information
Systems, Internal Control Systems, and the Implementation of Good
Corporate Governance in Efforts to Prevent Fraud. This study aims to
determine how accounting information systems, systems influence Internal
Control and Implementation of Good Corporate Governance in Efforts to
Prevent Fraud with the method used is to conduct a literature review of
relevant previous research. These results indicate that the Accounting
Information System,iInternaliControliSystemianditheiImplementation of
Good Corporate Governance I have an affection Fraud Prevention. The
conclusions from the results of the literature test in this study are as follows:
The Accounting Information System has a positive effect on Fraud
Prevention, and Internal Control has a positive effect on Fraud Prevention.
The implementation of Good Corporate Governance has a positive effect on
Fraud Prevention.
KEYWORDS Accounting Information System; Internal Control System; Good Corporate
Governance; Cheating

INTRODUCTION
Intoduction should be about one page, Researh Background
Fraud, corruption, misuse of assets, embezzlement of funds are still a scourge for most
companies, especially companies engaged in financial services. The reason is, work
processing that has been divided into duties and authorities and the expansion of supervision
of company elements makes the scope of supervision wider. One of the things that can be
used as evidence for the running of an economic activity in the company is financial
statements. The preparation of financial statements is an important process in an agency,
because it is a systematic process in which a financial report is created. In the preparation of
financial prudence and thoroughness and suitability of reporting written or presented with the
actual circumstances that occurred during a certain period. The result of the preparation of
financial statements is a financial statement that acts as a representative indicated by the
performance of a company in one accounting period. FASB states that financial reporting

107 This work is licensed under CC BY-SA 4.0

The Influence Of Accounting Information Systems, Internal Control Systems And The Implementation Of
Good Corporate Governance In Efforts To Prevent Fraud

includes not only financial statements but also other information reporting media that are
directly or indirectly related to the information provided by the accounting system, namely
information on economic sources, debts, periodic profits, and others quoted from (Ghozali &
Chariri, Accounting Theory, 2007).
Financial statement fraud has developed in various countries including Indonesia, along
with growing business complexity and increasing investment opportunities (Ramadhany,
2017). Business people try to present financial reports that can convince investors to invest in
their business. The 2019 Indonesian Fraud Survey conducted by the Association of Certified
Fraud Examiners (ACFE) stated that there were 239 cases of fraud that occurred in
Indonesia and 22 cases of which were financial statement fraud. The type of fraud that
contributes the highest state losses is corruption with a total loss of IDR 373,650,000,000
(69.9%), misuse of assets of IDR 257,520,000,000 (20.9 %), and financial statement fraud
cases of IDR 242,260,000,000 (9.2 %). The survey conducted by ACFE also showed that the
most fraud disclosure media were financial statements (38.9%) and internal audits (23.4%)
(ACFE Indonesia, 2020). Based on ACFE in Tuanakotta, (2010) classifies fraud actions in
three types, called fraud trees, namely asset misappropriation, fraudulent, and corruption.
Statement of Auditing Standard (SAS) No. 99 in Chandrawati & Ratnawati (2021) provides a
definition of fraud as a behavior carried out deliberately to create an incorrect presentation of
material on the financial statements to be audited. The company strives to cover up all
fraudulent actions committed in order to gain profit and trust from stakeholders (Chandrawati
& Ratnawati, 2021). SAS No. 99 adopts the theory from Cressey (1953) to categorize the
circumstances that influence a person to commit fraud or fraud called the fraud triangle
theory. In this theory, there are three conditions that trigger fraud, namely pressure,
opportunity, and rationalization.
The biggest scandal in the world related to accounting fraud is that carried out by Enron
by reporting false income information and modifying the balance sheet in order to obtain a
good assessment of financial achievement. In Indonesia, fraud cases are also carried out by
various types of companies, including those by PT KAI in 2006 by manipulating financial
statement data, in 2001 PT Kimia Farma carried out profit engineering, PT Garuda Indonesia
in 2019 recorded undue profits, Jiwasraya which manipulated financial statements, PT
Indofarma in 2004 violated and capital market regulations, and PT Hanson Internasional in
2016 made full revenue recognition which caused overstated financial statements (reported
from CNBC Indonesia on June 5, 2022).
Prevention and detection of fraud is the main responsibility of two parties, namely the
party who has responsibility for the management and management of the company. The
obligation of management is to emphasize fraud prevention in order to reduce the chances
of fraud and its prevention, accompanied by supervision from the person in charge of
governance. High commitment is needed to form a culture of honesty and ethical behavior
under the active supervision of parties who have responsibility for company management
(IAPI, 2014). One of the organization's efforts in preventing fraud is through the creation of a
structured and clear internal control system.
Based on Mulyadi (2014) in Arifudin et al. (2020) The Internal Control System (SPI)
consists of an organizational structure, steps, and means that are coordinated with each other
to protect the sustainability of the organization. Pujiono (2016) in Arifudin et al. (2020)
explained that the purpose of internal control is to achieve company goals, minimize potential
events outside the plan, increase efficiency, prevent the emergence of asset losses, improve
the reliability of financial reporting data, and encourage compliance with established laws
and regulations. Nelaz et al. (2018) explained that SPI can ensure the implementation of
effective and efficient company operations and the compliance of internal regulations of
related external companies so that accountability can be created. When matters related to the

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organization have been regulated in the internal control system, the organization's activities
will take place according to established standards and avoid mistakes.
In addition, Good Corporate Governance (GCG) also has an important role in efforts to
overcome fraud. Tunggal (2012) in Adiko & Astuty (2019) argues that there is good
company management to prevent fraud, including building a culture of honesty and good
morals, management's obligation to assess fraud prevention, and monitoring from the audit
committee. Adiko & Astuty (2019) explained that GCG is a process and structure that is
useful for increasing business achievement and company accountability in implementing or
adding long-term company value by protecting stakeholders' needs in accordance with laws
and regulations, morality, and ethics. Based on the Regulation of the Minister of SOEs No
PER-01 / MBU / 2011, it is stated that the principles of GCG include transparency,
independence, accuntability, responsibility, and fairness.
Good Corporate Governance and Fraud Prevention Based on data obtained from the
ACFE Indonesia survey (2020) related to the alarming number of fraud incidents in
Indonesia. The research was conducted to provide an explanation of the role of the internal
control system and Good Corporate Governance as an effort to prevent fraud. By
understanding the purpose, functions, and components of SPI and GCG and its relationship
with fraud, it is hoped that all companies will be able to apply internal control and good
company management to prevent and minimize the occurrence of fraud in order to create a
healthy company.
In order to support the level of effectiveness and efficiency of operating activities,
companies need to need an accounting system that can help produce more reliable and
reliable outputs, with this system all company activities can be controlled and systematized.
However, not a few in this case there are several individuals who use this system for personal
interests and commit fraud on company assets.
The use of accounting information systems is very important in inventory
management, especially starting from the purchase of inventory until the inventory comes out
into the hands of consumers or other agents. Accounting Information System is a system that
provides accounting and financial information, as well as other information obtained from
routine processing of accounting transactions. If the recording procedure and inventory value
from the beginning to the end have been carried out correctly, the inclusion in the financial
statements will be correct as well. The company must be able to estimate the amount of
inventory that must be available and pay attention to internal control over the inventory.
Problem Formulation, based on the description of the problem problem above, a
problem formulation can be drawn. This research is as follows:
a. How does the Accounting Information System affect Fraud Prevention?
b. How does the Internal Control System affect Fraud Prevention?
c. How does Good Corporate Governance affect Fraud Prevention?
d. How does Internal Control and Good Corporate Governance affect Fraud
Prevention?
Research Objectives, the research objectives are in accordance with what is to be
achieved in this study are as follows :
a. To test the effect of Accounting Information System on Fraud Prevention.
b. To test the effect of Internal Control System on Fraud Prevention.
c. To test the effect of Good Corporate Governance on Fraud Prevention
d. To test the influence of Internal Control and Good Corporate Governance affects
Fraud Prevention.

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Literature Riview
Theoretical Foundations and Hypothesis Development
1. Research Theory and Variables
In the theoretical foundation, it is explained about the theory that is the basis for
supporting the formulation of hypotheses in research. In addition, this section also
explains the research variables.
a. Agency Theory
Agent theory is a theory that explains two different or opposite economic actors. The
agent theory was initiated by Jensen & W.H (1976) in (Mekarisce, 2020) which
describes the existence of an agency relationship or employment contract that
involves between two parties, namely between the principal party and the agent. An
agency relationship is a contract in which one or more people (principals) command
another person (agent) to perform a service on behalf of the principal and authorize
the agent to make the best decisions for the principal (Widiastini, Suryandari,
Susandya, & Pradipa, 2021). So principals and agents here can also be interpreted as
owners (principals) and management (agents), it can also be between employees
(agents) and management (principals). The phenomenon of handing over authority
where the agent receives the authority given by the principal gives rise to inequality
related to company information, information asymmetries occur where in this case
the agent has better information and understanding of the principal's situation and
also views on the company's prospects in the future. Both principals and agents alike
have different economic interests and equally maximize them. Where the principal
wants the maximum profit and the agent wants adequate compensation for the
performance he performs. This is what encourages the need for a third party as a
mediator between the principal and the agent who monitors the agent's behavior
whether it is in accordance with the provisions set by the principal.
b. Accounting Information System
The most important part needed by the management of a company includes
accounting information. One of the accounting information is in the form of
financial data. Financial data that is utilized by the company's management and
outside the company must be presented in a good form. To do all that requires a
system that regulates the flow and processing of accounting data which is commonly
called an accounting information system.
c. Internal Control
According to Hery (2013) in (Dewi, Lawita, & Pupitasari, 2021) scholar 11 Internal
Control is a set of policies and procedures to protect the company's assets or assets
from all forms of abuse, guarantee the availability of accurate company accounting
information, and ensure that all provisions (regulations) of laws and management
policies have been complied with and implemented properly by all company
employees. Internal controls should include providing assurance that believes:
1) Every transaction recorded is actually existing. Internal controls cannot provide
fictitious transactions and those that do not actually occur in accounting records.
2) All transactions that occur are recorded. Every procedure that the company has
must provide controls to prevent the omission of any transactions from the
records.
3) All recorded transactions concern the accuracy of information for accounting
transactions.
4) All transactions are classified as exact estimates. Classification of appropriate
estimates in accordance with estimates as made by the company in the journal
so that financial statements are declared reasonably.

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5) All transactions are recorded at the right time. Transactions are recorded
accordingly on the date of occurrence. Any transaction records either before or
after the time of occurrence increase the likelihood of recording or recording
them in inappropriate amounts, which may result in misstatements in the
financial statements.
Control includes organizational structure, methods and measures that are
coordinated to maintain organizational wealth, check the accuracy and reliability of
accounting data, encourage efficiency and encourage compliance with management
policies, (Mulyadi, Accounting System, 2013) (Jermias, 2016). Whereas according
to Valery, (2011) in (Mustofa, 2020), internal control is a way to direct, supervise,
and measure the resources of an organization. It plays an important role in
preventing and detecting fraud and protecting organizational resources whether
tangible or not (such as reputation or intellectual property rights such as trademarks).
Based on the various understandings above, a conclusion can be drawn on the
importance and influence of internal control on the protection of company assets and
on detection to prevent fraud. Good internal control allows management to be
prepared for rapid economic changes, shifting competition for fraud, fraud, and
restructuring for future progress (Prasetio & Efendi, 2022). The strength and
weakness of the company's internal control can be a big benchmark for the
possibility of errors and fraud, if the company's internal control is strong, the
possibility of fraud and errors can be minimized, but if the internal control is weak,
the possibility of fraud and errors is very large. As well as being an early detection
of fraud and immediately early prevention can be carried out. As a financial service
provider agency where fraud is very vulnerable, an understanding of internal control
by management and all employees is needed. Internal control is a representation of
all activities in the organization that must be carried out, where the processes carried
out by the board of commissioners are aimed at providing adequate confidence in
the achievement of the objectives of effective and efficient operational control,
reliability of financial statements, and compliance with applicable laws and
regulations (Hiro, 2004) (Paranoan, Tandungan, & Sipi, 2018).
d. Good Corporate Governance
According to (Cadbury, 1997) in (Sudarmanto dkk., 2021), Good Corporate
Governance is the principle of directing and controlling a company in order to
achieve a balance between the company's strength and authority in providing its
accountability to shareholders in particular, and stakeholders in general. According
to (IICG, 2008) Good Corporate Governance as a process and structure applied in
running a company with the main objective of increasing shareholder value in the
long term, while still paying attention to the interests of other stockholders
(Hamdani, 2016). Whereas according to Aldridge & Siswanto (2005) in (Faiqoh,
2019), The Australian Stock Exchange (ASX) defines corporate governanance as the
system by which companies are directed and managed. It influences how the
objectives of the company set and achieved, how risk is monitored and assessed, and
how performance is optimized. According to this definition, ASX defines corporate
governance as a system intended to direct and manage company activities, has a
considerable influence including influence in achieving optimal business
performance and in the analysis and control of business risks that the company faces
at any tim According to Sutedi, (2006) in (Hamdani, 2016), corporate governance
can be defined as a set of regulations that regulate the relationship between
shareholders, company administrators, creditors, governments, employees and other
internal and external stakeholders related to their rights and obligations or in other

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words a system that regulates and controls the company. With corporate governance,
each element in the company can know and understand what are personal rights and
responsibilities, as well as what things are joint responsibility for the achievement of
business goals in the company. According to (Korah, Karamoy, & Kalangi, 2016) in
general, the term Good Corporate Governance is a system of control and regulation
of the company which can be seen from the mechanism of relationship between
various parties who take care of the company (hard definition), as well as in terms of
the "values" contained in the management mechanism itself (soft definition). Good
corporate governance is needed for governance in the company to be better in
achieving business goals.
GCG principles according to the National Committee for Governance Policy
(KNKG, 2012) in (Kelvianto, 2018), GCG principles are: Transparency,
Accountability, Responsibility, Independence, and Fairness.
1) Transparency. In carrying out objectivity and sportsmanship in doing business,
companies need to provide relevant information so that interested parties can
easily access and understand. The company also takes the initiative in disclosing
reports about the company, not only financial statements but all aspects that
need to be reported so that they can be considered by management in making
decisions. The indicators used in assessing company transparency are
information and policies within the company.
2) Accountability. Accounting for its performance transparently and reasonably.
Accountability is necessary to achieve sustainability. The indicators used in
assessing accountability are the basis of work and audit.
3) Responsibility. The Company complies with applicable laws and carries out
responsibilities to all company customers, the community, and the surrounding
environment. The indicator used to assess responsibility is the company's
responsibility (concern) towards employees.
4) Independence. The management of the company must be controlled
independently so that each organ of the company does not dominate each other
and cannot be intervened by other parties. The indicators used to assess
independence are internal influences and external influences.
5) Fairness and Equality. The company must always pay attention to the
importance of everyone involved in the company.
e. Fraud Prevention
Fraud is generally an act of fraud that harms related agencies. According to
(Karyono, 2013) fraud can be termed as fraud which contains the meaning of a
deviation and illegal act, which is carried out deliberately for certain purposes, such
as deceiving or giving a false picture (mislead) to other parties, which is carried out
by people both from inside and outside the organization. Cheating is designed to
take advantage of opportunities dishonestly, which directly or indirectly harm others.
While (Albrecht, 2003) defines fraud as a representation of material facts that are
false and intentional or careless so that they are believed and acted upon by the
victim and the victim's damage. The Association of Certified Fraud Examiners
(ACFET. A., 2012) (Rahmida & Urumsah, 2020), fraud is unlawful acts committed
intentionally for a specific purpose (manipulation or giving false reports against
other parties) carried out by people from inside or outside the organization to obtain
personal or group benefits directly or indirectly harming other parties.
The classification of fraud according to ACFE in (Abidin, 2018) divides fraud
into three types or typologies based on actions, namely
1) Financial Statement Fraud

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Fraud in the form of financial statements is defined as fraud committed by

management in the form of material misstatements of Financial Statements that
harm investors and creditors. Fraud can be financial or non-financial.
2) Asset Misappropiration
Asset irregularities include misuse of assets, theft of assets or assets of the
company or other parties. This is the easiest form of fraud to detect because it is
tangible or measurable.
3) Corruption
Corruption is the most difficult type of fraud to detect because it involves
cooperation with other parties such as bribery and corruption, which is the type
that occurs most in developing countries where law enforcement is weak and
there is still a lack of awareness of good governance so that the integrity factor
is still questionable. This type of fraud often cannot be detected because the
parties cooperate in enjoying benefits (symbiosis mutualism). This includes
abuse of authority or conflict of interest and economic extortion.
Prevention of fraud according to Widjaja (2010) in (Larasati & Surtikanti, 2019)
is an integrated effort that can suppress the occurrence of factors that cause fraud,
namely:
1) Reduce the chance of cheating.
2) Reduce pressure on employees to be able to meet their needs.
3) Eliminate the reasons for justifying or rationalizing the fraud committed.
The triggers for fraud are very diverse, possibly due to the encouragement of
other things and supported by the opportunity to commit fraud actions and
disappointment with the expectations created by the perpetrator so as to justify him
committing the fraud act. According to Tuanakotta (2010) in (Zamzam, Mahdi, &
Ansar, 2017), in committing fraud, a person certainly has different foundations or
motivations. Fraud is due to several motivations known as the fraud triangle, namely
pressure, opportunity, and retionalization. Pressure can occur if at a time there is an
urgent matter experienced by the fraud perpetrator so that he takes advantage of the
opportunity to commit fraud, if there is an opportunity or opportunity, of course the
situation can facilitate his plan.
If without regulations that manage how rights and obligations are carried out
in an agency, of course, the prospective fraud perpetrator can think that what he does
is a justification because he may feel that what has been done to the company is so
large and feels that the reciprocity of the company is not comparable to what has
been done for the company, then fraud actions can be justification for him. To
prevent things that are the motivation and encouragement to carry out fraud,
companies need to have good corporate governance so that all elements of the
company know their rights and obligations, as well as have a view of how the
company will run and Internal Control as a systematic structure and supervision of
actions so that regulations and policies and goals that have been set can be carried
out properly according to applicable rules.

METHOD
Types of Research
In this study, researchers used a type of library research, namely research with a series of
activities related to the method of collecting library data, reading and recording and processing
research materials. Library research is research whose object is sought after with various
library information such as books, scientific journals, magazines, newspapers, and documents

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(Ramdhani, Darmiyanti, & Saprialman, 2022). This study is different from other studies that
require observations or interviews in data acquisition.
In this study, the object of data sought by the researcher was to find literature that was in
accordance with the problem raised. Researchers look for data in answering the problems
raised by reading various appropriate references. Literature research is a review of library data
that can provide solutions or answers related to the problem under study. Through literature
research can provide results from what is sought through the data sources used.
Data sources
This research uses qualitative research methods with a library research model, so it is
taken from several sources as follows:
1. Primary data sources
To find data from this study, the author uses primary data sources, namely data that is
the main source of literature research by looking for various literature related to the
title of this thesis.
2. Secondary data source
That is supporting data after the main sources obtained from various sources that
contain various information related to the title of this study. The secondary data from
this study are as follows:
•Scientific journals
•Scientific books (general)
Data Collection Techniques
In carrying out data collection techniques, there are many ways that can be done, such
as interviews, observations, and documentation. In this study, it uses qualitative research
methods with a library research model. Thus, in the data collection technique, the author uses
the documentation method, namely studying and looking for data in the form of notes,
documents, transkip, books, magazines, and so on. This method is used to obtain the data
needed to answer a question that is sought.
Documentation is a record of past events. Documents take the form of various kinds,
such as writings, drawings, monumental works of a person. Documents in the form of writing
such as written works, books, diaries, life histories, biographies, and so on. While documents
are in the form of works, such as artworks that can be in the form of patunng, drawings,
artworks and so on (DS & Wusko, 2020).
Data Analysis Techniques
This analytical technique can be used by the author to analyze content related to what is
being studied. The content in question is in the form of literature or reading materials from
various sources of information, in the form of books, magazines, newspapers, scientific
journals and so on. Mirshad stated that in library research, it is possible to use miles and
Huberman's model data analysis in data analysis techniques (Sari & Asmendri, 2020). There
are 2 stages in this data analysis model, as follows:
1. Analysis at the time of data collection, this is aimed at obtaining more information or
the core of the research focus to be carried out through the sources that have been
collected.
2. After collecting the required data, then analyze the data from all the data that has been
collected. This analysis is carried out to examine data related to what is being studied
and can answer the problems studied in the study.
Data Validity Techniques
The technique of data validity in qualitative research is four things, namely credibility
test, transferability test, dependability test, and confirmability test. (Mekarisce & Jambi, n.d.).
In qualitative research with a library research model, researchers use credibility tests in
testing the validity of data in this study. The credibility test is a method used in data validity

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techniques by looking at a data that can be said to be credible if there are similarities between
what is conveyed by the researcher and what happens to the object under study.
This credibility test in qualitative research data consists of extending observations,
improving persistence, triangulation, negative case analysis, using reference materials and
member checks. In this central study study, researchers used a way to increase perseverance,
where researchers increased perseverance by re-checking whether the data obtained was
correct or not (Mekarisce, 2020). Done by reading various reference sources and related
documents. This is done so that the researcher's insights are wider and sharper and can also
find the validity of the data from looking at one source to another whether it has similarities
in answering the problems studied.
In addition to how to increase perseverance, researchers also use triangulation
techniques. Triangulation is said to be a way of checking a data through source triangulation,
engineering triangulation, and time triangulation. In this study, researchers used source
triangulation in checking the data obtained. In source triangulation, researchers check the data
that has been obtained with various sources. The source in question is a data source in the
form of primary data and secondary data. Researchers check by reviewing these sources
(Mekarisce, 2020).

RESULTS AND DISCUSSION

Effect of Accounting Information System on Fraud Prevention
(Syah Pahlevi & Pertiwi, 2021), who stated that the application of the accounting
information system had a significant positive effect on the prevention of fraudulent financial
reporting with an influence given of 42.3%. With an information system, anyone can monitor
movements and transactions in the company. In relation to the fraud triangle theory, the
existence of an accounting information system can minimize the chance of managing
accounting negligence (Dewi dkk., 2021). So that based on a literature review from previous
research, it can be concluded that the internal control system affects efforts to prevent fraud.
This is in line with the research conducted by (Sudirman, 2016), the results of his
research show that the accounting information system has a positive effect on fraud
prevention efforts (Fraud), The existence of an accounting information system is expected to
be structured, namely information that can be accounted for its truth and quality so that the
company becomes easier in carrying out the process of controlling and making decisions and
improving performance effective between periods as an effort to control and supervise
company assets, one of which is income The use of information technology including
accounting information systems in a company is very supportive in fraud prevention efforts.
Effect of Internal Control System on Fraud Prevention
(Kuncara, 2022), where the results of his research show that the whistleblowing system
and internal controls have an effect on fraud prevention. The total influence of internal
control 352 The Influence of Accounting Information Systems, Internal Control Systems and
the Implementation of Good Corporate Governance in Efforts to Prevent Fraud (Rivito &
Mulyani, 2019) in contributing to fraud prevention is 66.2%. So that based on a literature
review from previous research, it can be concluded that the internal control system affects
efforts to prevent fraud.
This is in line with the research conducted by (Dewi dkk., 2021), Internal control is a
process and procedure to protect the company's assets or wealth from all forms of abuse, theft
and to provide accurate and adequate accounting information, as well as ensure the
observance of management policies and legal provisions by all employees in the company
(Palupi & Santoso, 2017) The results of his research show that internal control and anti-fraud
awareness have a significant influence on fraud prevention. This shows that fraud actions can

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be prevented by building good internal control and increasing anti-fraud awareness to all
parties in the organizational company environment.
Effect of Good Corporate Governance Implementation on Fraud Prevention.
According to the Forum for Corporate Governance in Indonesia (FCGI) in (Putu dkk.,
2015), Good Governance is a set of regulations that establish the relationship between
shareholders, administrators, creditors, governments, employees and other internal and
external stakeholders in relation to their rights and obligations, or can be said to be a system
that directs and controls the company. (Jannah, 2016), The results of his research show that
the application of the principles of Good Corporate Governance has a positive effect on fraud
prevention. The principles of good corporate governance that have been well implemented by
agencies or companies have proven to be able to maintain existence and make the company
able to compete with other companies that are larger in size. This is in line with research
conducted by (Napitupulu & Ramadhita, 2022) Good Corporate Governance affects Fraud
Prevention both partially and simultaneously. (Ariastuti & Yuliantari, 2020), Good corporate
governance is a proposed concept to improve organizational performance by monitoring or
monitoring management performance and ensuring management accountability to authorities
under the regulatory framework. So that based on a literature review from previous research,
it can be concluded that the application of good corporate governance affects efforts to
prevent fraud.

CONCLUSION
Based on the results of data analysis andthe h ipotesis test , it can be concluded that:
Accounting Information System and Internal control system have a positive effect on
fraud prevention, this can be caused because the internal control system in the financial
institution is good and employees also follow, besides that the internal control system can be
a factor to prevent fraud, so that fraud prevention is good.
As for the variable good corporate governance, it does not have a positive effect on
fraud prevention, even though from the results of the respondents' answers, good corporate
governance is good. This means that the variables of good corporate governance itself have
not been able to interfere or have not been able to become a factor to prevent fraud.

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