TINJAUAN YURIDIS DAN PRAKTIK GOOD CORPORATE GOVERNANCE DALAM MENGATASI FRAUD INTERNAL PADA BANK DI INDONESIA

Main Article Content

Ratih Fauziah Anatasya
Adelia Fiska Setyaningsih
Laela Meiliana Putri

Abstract

Good Corporate Governance (GCG) merupakan strategi penting dalam mencegah fraud internal pada sektor perbankan di Indonesia. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan GCG dalam mengatasi kecurangan internal melalui prinsip-prinsip seperti transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran. Dengan metode studi kepustakaan, penelitian ini mengevaluasi data sekunder dari regulasi, jurnal, dan studi kasus terkait. Hasil penelitian menunjukkan bahwa penerapan GCG yang efektif dapat mencegah risiko fraud secara signifikan dengan mengedepankan pengawasan independen, pelaporan aman, dan sistem pengendalian internal yang kuat. Meski demikian, keberhasilan implementasi GCG memerlukan komitmen manajemen, pelatihan berkelanjutan, dan budaya kerja berbasis integritas. Dengan upaya ini, perbankan

Downloads

Download data is not yet available.

Article Details

How to Cite
Ratih Fauziah Anatasya, Adelia Fiska Setyaningsih, & Laela Meiliana Putri. (2024). TINJAUAN YURIDIS DAN PRAKTIK GOOD CORPORATE GOVERNANCE DALAM MENGATASI FRAUD INTERNAL PADA BANK DI INDONESIA. Causa: Jurnal Hukum Dan Kewarganegaraan, 7(8), 51–60. https://doi.org/10.3783/causa.v7i8.7012
Section
Articles
Author Biographies

Ratih Fauziah Anatasya, Universitas Negeri Semarang

Universitas Negeri Semarang

Adelia Fiska Setyaningsih, Universitas Negeri Semarang

Universitas Negeri Semarang

Laela Meiliana Putri, Universitas Negeri Semarang

Universitas Negeri Semarang

References

Ansori, D. Y., & Kuntadi, C. (2022). Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Penerapan Good Corporate Governance Dalam Upaya Pencegahan Kecurangan (Fraud). Jurnal Multidisiplin Indonesia, 1(1), 349–354. https://doi.org/10.58344/jmi.v1i1.35

Apit, K. N., Malik, A., & Azis, A. F. (2022). Studi Komparasi Bank Umum Syariah Bumn Sebelum Dan Setelah Merger Menjadi Bank Syariah Indonesia (Bsi) Dari Perspektif Pembiayaan Pada Era Covid-19. Distribusi - Journal of Management and Business. https://doi.org/10.29303/distribusi.v10i2.218

Baqir, N. A. (2023). Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia. Asia Pacific Fraud Journal, 8(1), 77. https://doi.org/10.21532/apfjournal.v8i1.272

Budiantoro, S. E. M. A. A. C. A. H., Aprillivia, N. D., & Lapae, K. (2022). Pengaruh Penerapan Good Corporate Governance (Gcg) , Kesadaran Anti-Fraud, Dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud). Jurnal Orientasi Bisnis Dan Entrepreneurship (Jobs), 3(1), 28–39. https://doi.org/10.33476/jobs.v3i1.2474

Dewi, P. I. (2020). Penerapan good corporate governance (GCG) di lembaga perbankan syariah. Jurnal Ilmiah Al-Tsarwah, 3(2), 1–15.

Endah, N. (2020). The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies. Jurnal Reviu Akuntansi Dan Keuangan, 10(1), 136–149. https://doi.org/10.22219/jrak.v10i1.10268

Gusnardi, G. (2017). Pengaruh Peran Komite Audit, Pengendalian Internal, Audit Internal Dan Pelaksanaan Tata Kelola Perusahaan Terhadap Pencegahan Kecurangan. Ekuitas (Jurnal Ekonomi Dan Keuangan), 15(1), 130. https://doi.org/10.24034/j25485024.y2011.v15.i1.2283

Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate Governance and Information Technology in Fraud Prevention and Detection. Managerial Auditing Journal, 31(6/7), 589–628. https://doi.org/10.1108/maj-02-2015-1163

Harjanti, A. E. (2019). Evaluasi Implementasi Good Corporate Governance Pada Bank Perkreditan Rakyat. Stability: Journal of Management and Business, 2(2).

Hussain, A., & Anees, A. (2022). Impact of Fraud Risk Management on Bank Performance With Moderating Role of Risk Culture. Journal for Business Education and Management, 2(2), 65–81. https://doi.org/10.56596/jbem.v2i2.30

Kewo, C. L., & Mamuaya, N. (2019). Improving Quality of Financial Reporting Through Good Government Governance and Effectiveness of Internal Audit. International Journal of Economics and Financial Issues, 9(6), 156–162. https://doi.org/10.32479/ijefi.8734

Khairunnisa, N. R., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Sistem Internal Kontrol, Audit Internal Dan Penerapan Good Corporate Governance Terhadap Kecurangan (Fraud) Perbankan. Jurnal Economina, 2(7), 1666–1676. https://doi.org/10.55681/economina.v2i7.665

Lubis, H. Z. (2024). Effect of Internal Audit, Internal Control, and Audit Quality on Fraud Prevention: Evidence From the Public Sector in Indonesia. Problems and Perspectives in Management, 22(2), 40–50. https://doi.org/10.21511/ppm.22(2).2024.04

Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh Komite Audit, Good Corporate Governance Dan Whistleblowing System Terhadap Fraud Bank Umum Syariah Di Indonesia Periode 2016-2019. Etihad Journal of Islamic Banking and Finance, 1(1), 23–36. https://doi.org/10.21154/etihad.v1i1.2752

Maulida, W. Y., & Bayunitri, B. I. (2021). The Influence of Whistleblowing System Toward Fraud Prevention. International Journal of Financial Accounting and Management, 2(4), 275–294. https://doi.org/10.35912/ijfam.v2i4.177

Mubarokah, N. L. (2023). Determining Factors for Fraud Prevention. Journal of Accounting Management and Economics Research (Jamer), 2(2), 93–104. https://doi.org/10.33476/jamer.v2i2.152

Napitupulu, B. E., & Ramadhita, P. N. (2022). Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud Pada Perusahaan Bumn Sektor Jasa Keuangan. Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(02), 77–89. https://doi.org/10.53825/japjayakarta.v3i02.106

Puspita, N. K. I. (2023). Pengaruh Tata Kelola LPD, Pengendalian Internal, Dan Integritas Karyawan Terhadap Pencegahan Fraud Pada LPD Se-Kabupaten Buleleng. Jurnal Akuntansi Profesi, 14(02), 442–456. https://doi.org/10.23887/jap.v14i02.63811

Putri, W., & Darwanto. (2022). Corporate Social Responsibility Disclosure Analysis With Social Performance Indicators in Sharia Banking in Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20226pp874-883

Rustandy, T., Sukmadilaga, C., & Irawady, C. (2020). Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 232–247. https://doi.org/10.17509/jpak.v8i2.24125

Sakinah, G., & Ponirah, A. (2021). Penerapan Whistleblowing System Terhadap Internal Fraud Pada Pt. Bank Muamalat Indonesia, TBK Periode 2015-2019. Likuid Jurnal Ekonomi Industri Halal, 1(2), 74–86. https://doi.org/10.15575/likuid.v1i2.14160

Sanusi, S. F., Sutrisno, S., & Suwiryo, D. H. (2020). Pengaruh Corporate Governance Dan Kualitas Audit Terhadap Pencegahan Kecurangan. Kompartemen Jurnal Ilmiah Akuntansi, 17(1). https://doi.org/10.30595/kompartemen.v17i1.4997

Shonhadji, N. (2023). Fraud Prevention in the Indonesian Banking Sector Using Anti-Fraud Strategy. Banks and Bank Systems, 19(1), 12–23. https://doi.org/10.21511/bbs.19(1).2024.02

Sudjono, A. C. (2023). Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention? Asia Pacific Fraud Journal, 8(1), 155. https://doi.org/10.21532/apfjournal.v8i1.296

Suhayati, E., Bramasto, A., Sarifudin, D., & Rahmania, N. (2022). Prevention of Fraud With Good Corporate Governance and Internal Control. Proceeding of International Conference on Business Economics Social Sciences and Humanities, 758–769. https://doi.org/10.34010/icobest.v3i.210

Supriyanto, D. (2022). Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pada Pengadaan Barang Dan Jasa: Sistem Pengendalian Internal, E-Procurement, Sistem Dan Prosedur. Jurnal Ekonomi Manajemen Sistem Informasi, 4(2), 131–141. https://doi.org/10.31933/jemsi.v4i2.1200

Tanuwijaya, J. (2023). The Effect of Audit, Corporate Culture, Audit Committee, Inspection, Policies and Procedures, and It Adoption on Fraud Effectiveness Risk Management Banking Industry in Indonesia. Eduvest - Journal of Universal Studies, 3(5), 921–940. https://doi.org/10.59188/eduvest.v3i5.802

Wahyuni, S., & Hayati, N. (2022). Analisis good corporate governance, pengendalian internal, dan whistleblowing system dan fraud. Journal of Business & Banking, 12(1), 125–141.