THE IMPACT OF INTERNAL CONTROL AND GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION

This research aim to examine: (1) The Influence of Internal Control on Fraud Prevention (2) The Influence of Good Corporate Governance on Fraud Prevention. This study uses a quantitative approach and analysis method which used in this research is multiple regression method. The population of this research are banking companies in the Jakarta and Tangerang Selatan regions. The result of this study showed that the internal control have no effect on fraud prevention, good corporate governance have a positive effect on fraud prevention. In addition, the internal control and good corporate governance simultaneously influence the fraud prevention. Keywords: Internal Control, Good Corporate Governance, Fraud Preventio