Can Information Technology and Good Corporate Governance Be Used by Internal Control For Fraud Prevention?
Meiryani1, Nur Adila Fitriani2, Md. Mamun Habib3
1Meiryani, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480.
2Nur Adila Fitriani, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480.
3Md. Mamun Habib, RAID Labs, Department of Industrial Engg.,University of Texas, Arlington, USA.
Manuscript received on 14 August 2019. | Revised Manuscript received on 19 August 2019. | Manuscript published on 30 September 2019. | PP: 5556-5567 | Volume-8 Issue-3 September 2019 | Retrieval Number: C5503098319/2019©BEIESP | DOI: 10.35940/ijrte.C5503.098319
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The purpose of this research was to know the effect of using information technology (IT) in fraud prevention, the effect of good corporate governance (GCG) in fraud prevention, the effect of the moderators of internal control tools on the relationship between the use of information technology with fraud prevention, and the effect of the moderators of internal control tools on the relationship between good corporate governance and fraud prevention. The object of the research is construction companies in Tangerang, with 37 respondents as the sample using purposive non random sampling. Primary data by distributing questionnaires. The results of this research indicate: 1) The use of information technology has a significant effect in fraud prevention; 2) Good corporate governance has an effect; 3) The internal control tool moderates between the use of information technology and fraud prevention; and 4) The internal control tool moderates between good corporate governance and prevention fraud.
Keywords: Information Technology, Good Corporate Governance, Internal Control, Fraud.
Scope of the Article: Security Technology and Information Assurance