Fraud Awareness, Internal Control, and Corporate Governance on Fraud Prevention and Detection

DOI

10.2991/assehr.k.210805.038How to use a DOI?

Keywords

Fraud Awareness, Internal Control, Corporate Governance, Fraud Prevention and Detection

Abstract

This research aims to determine the effect of fraud awareness, internal control, and corporate governance on fraud prevention and detection on startup companies in Jakarta. The research was conducted by distributing questionnaire to respondents who work on 15 startup companies in Jakarta. A total of 50 questionnaires were returned by the respondents. The sample was determined by convenience sampling method. In this research, validity and reliability test are tested using IBM SPSS Statistics 25, while the outer and inner model are tested using SmartPLS 3.0. The result shows that fraud awareness and corporate governance have no significant effects on fraud prevention and detection, while internal control has positive significant effect on fraud prevention and detection on startup company in Jakarta.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Regina Dori Flowerastia
AU  - Estralita Trisnawati
AU  - Herlina Budiono
PY  - 2021
DA  - 2021/08/08
TI  - Fraud Awareness, Internal Control, and Corporate Governance on Fraud Prevention and Detection
BT  - Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021)
PB  - Atlantis Press
SP  - 235
EP  - 242
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210805.038
DO  - 10.2991/assehr.k.210805.038
ID  - Flowerastia2021
ER  -