TOWARD EFFECTIVE FRAUD PREVENTION: INTEGRATING CORPORATE GOVERNANCE, ORGANIZATIONAL CULTURE, INTERNAL CONTROL, AND EMPLOYEE INTEGRITY
DOI:
https://doi.org/10.15575/aksy.v8i2.55800Keywords:
Employee Integrity, Fraud Prevention, Good Corporate Governance, Internal Control, Organizational CultureAbstract
This study aims to examine the effect of Good Corporate Governance (GCG), Internal Control, Organizational Culture, and Employee Integrity on Fraud Prevention at PT Sina, a property sector company. The research gap in this study arises because previous studies mainly focused on the financial and governmental sectors, while research in the property sector remains limited. The novelty of this study lies in integrating GCG, internal control, organizational culture, and employee integrity within one model to explain fraud prevention in property companies. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to 50 employees selected by purposive sampling. The results reveal that Good Corporate Governance and Internal Control have a positive effect on fraud prevention. Meanwhile, Organizational Culture and Employee Integrity do not significantly influence fraud prevention. The R² value of 0.800 indicates that the four variables explain 80% of the variation in fraud prevention. These findings imply that strengthening governance systems and internal controls is the primary factor in minimizing fraud risk in property companies.
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