The Influence of Organizational Culture, Internal Control, Employee Awareness in Fraud Prevention at PT Bank Negara Indonesia (Persero), Tbk Region 05.

Nursusanto Budi Atmoko, Agustina Fitrianingrum

Abstract


Fraud is a form of deception that involves the abuse of authority or power for personal gain. Thus, it can be said that fraud is an act committed by an individual or group that violates applicable rules and ethics in the form of deception, such as manipulating data, financial fraud, corruption, identity theft, and document falsification. The largest fraud phenomenon in banking companies in Indonesia generally involves credit manipulation, abuse of internal authority, and collusion between the bank and external parties. The inconsistency of previous research results, researchers are interested in further research related to what aspects have an influence on Fraud Prevention. Based on the description above, the researcher wants to test and analyze "The Influence of Organizational Culture, Internal Control, Employee Awareness in Fraud Prevention at PT Bank Negara Indonesia (Persero), Tbk Region 05". Research results of Organizational Culture on Fraud Prevention (not significant), Organizational Culture on Employee Awareness (significant), Employee Awareness on Fraud Prevention (significant), Organizational Culture, Employee Awareness on Fraud Prevention (not significant), ), Internal Control Organizational Culture on Fraud Prevention (significant).


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