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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS,

INTERNAL CONTROL SYSTEMS AND THE IMPLEMENTATION OF

GOOD CORPORATE GOVERNANCE IN EFFORTS TO PREVENT

FRAUD

Muhamad Irfan Florid

, Rudi Feri Hendra

, Pupung Purnamasari

Graduate Student of Bandung Islamic University

, Graduate Student of Bandung Islamic University

Postgraduate Lecturer of Bandung Islamic University

muhammad[email protected]

, rudiferihendra@gmail.com

, [email protected]

PAPER INFO ABSTRACT

Received: 14

February 2023

Revised: 17

February 2023

Approved: 20

February 2023

Fraud, corruption, misuse of assets, and embezzlement of funds are still a

scourge for most companies, especially companies engaged in financial

services. This is because the processing of work that has been divided into

tasks and authorities and the expansion of supervision of company elements

makes the scope of supervision wider. The writing method used in this

scientific article is a qualitative method and literature review (Library

Research). In studying theories and relationships, ausality or influence

between variables comes from books and journals that are accessed offline

or online. from Google Scholar, Mendeley, or other online media. This

scientific article is a qualitative descriptive type that emphasizes the actual

problem and research that describes the Effects of Accounting Information

Systems, Internal Control Systems, and the Implementation of Good

Corporate Governance in Efforts to Prevent Fraud. This study aims to

determine how accounting information systems, systems influence Internal

Control and Implementation of Good Corporate Governance in Efforts to

Prevent Fraud with the method used is to conduct a literature review of

relevant previous research. These results indicate that the Accounting

Information System,iInternaliControliSystemianditheiImplementation of

Good Corporate Governance I have an affection Fraud Prevention. The

conclusions from the results of the literature test in this study are as follows:

The Accounting Information System has a positive effect on Fraud

Prevention, and Internal Control has a positive effect on Fraud Prevention.

The implementation of Good Corporate Governance has a positive effect on

Fraud Prevention.

KEYWORDS

Accounting Information System; Internal Control System; Good Corporate

Governance; Cheating

INTRODUCTION

Intoduction should be about one page, Researh Background

Fraud, corruption, misuse of assets, embezzlement of funds are still a scourge for most

companies, especially companies engaged in financial services. The reason is, work

processing that has been divided into duties and authorities and the expansion of supervision

of company elements makes the scope of supervision wider. One of the things that can be

used as evidence for the running of an economic activity in the company is financial

statements. The preparation of financial statements is an important process in an agency,

because it is a systematic process in which a financial report is created. In the preparation of

financial prudence and thoroughness and suitability of reporting written or presented with the

actual circumstances that occurred during a certain period. The result of the preparation of

financial statements is a financial statement that acts as a representative indicated by the

performance of a company in one accounting period. FASB states that financial reporting

The Influence Of Accounting Information Systems, Internal Control Systems And The Implementation Of

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includes not only financial statements but also other information reporting media that are

directly or indirectly related to the information provided by the accounting system, namely

information on economic sources, debts, periodic profits, and others quoted from (Ghozali &

Chariri, Accounting Theory, 2007).

Financial statement fraud has developed in various countries including Indonesia, along

with growing business complexity and increasing investment opportunities (Ramadhany,

2017). Business people try to present financial reports that can convince investors to invest in

their business. The 2019 Indonesian Fraud Survey conducted by the Association of Certified

Fraud Examiners (ACFE) stated that there were 239 cases of fraud that occurred in

Indonesia and 22 cases of which were financial statement fraud. The type of fraud that

contributes the highest state losses is corruption with a total loss of IDR 373,650,000,000

(69.9%), misuse of assets of IDR 257,520,000,000 (20.9 %), and financial statement fraud

cases of IDR 242,260,000,000 (9.2 %). The survey conducted by ACFE also showed that the

most fraud disclosure media were financial statements (38.9%) and internal audits (23.4%)

(ACFE Indonesia, 2020). Based on ACFE in Tuanakotta, (2010) classifies fraud actions in

three types, called fraud trees, namely asset misappropriation, fraudulent, and corruption.

Statement of Auditing Standard (SAS) No. 99 in Chandrawati & Ratnawati (2021) provides a

definition of fraud as a behavior carried out deliberately to create an incorrect presentation of

material on the financial statements to be audited. The company strives to cover up all

fraudulent actions committed in order to gain profit and trust from stakeholders (Chandrawati

& Ratnawati, 2021). SAS No. 99 adopts the theory from Cressey (1953) to categorize the

circumstances that influence a person to commit fraud or fraud called the fraud triangle

theory. In this theory, there are three conditions that trigger fraud, namely pressure,

opportunity, and rationalization.

The biggest scandal in the world related to accounting fraud is that carried out by Enron

by reporting false income information and modifying the balance sheet in order to obtain a

good assessment of financial achievement. In Indonesia, fraud cases are also carried out by

various types of companies, including those by PT KAI in 2006 by manipulating financial

statement data, in 2001 PT Kimia Farma carried out profit engineering, PT Garuda Indonesia

in 2019 recorded undue profits, Jiwasraya which manipulated financial statements, PT

Indofarma in 2004 violated and capital market regulations, and PT Hanson Internasional in

2016 made full revenue recognition which caused overstated financial statements (reported

from CNBC Indonesia on June 5, 2022).

Prevention and detection of fraud is the main responsibility of two parties, namely the

party who has responsibility for the management and management of the company. The

obligation of management is to emphasize fraud prevention in order to reduce the chances

of fraud and its prevention, accompanied by supervision from the person in charge of

governance. High commitment is needed to form a culture of honesty and ethical behavior

under the active supervision of parties who have responsibility for company management

(IAPI, 2014). One of the organization's efforts in preventing fraud is through the creation of a

structured and clear internal control system.

Based on Mulyadi (2014) in Arifudin et al. (2020) The Internal Control System (SPI)

consists of an organizational structure, steps, and means that are coordinated with each other

to protect the sustainability of the organization. Pujiono (2016) in Arifudin et al. (2020)

explained that the purpose of internal control is to achieve company goals, minimize potential

events outside the plan, increase efficiency, prevent the emergence of asset losses, improve

the reliability of financial reporting data, and encourage compliance with established laws

and regulations. Nelaz et al. (2018) explained that SPI can ensure the implementation of

effective and efficient company operations and the compliance of internal regulations of

related external companies so that accountability can be created. When matters related to the

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organization have been regulated in the internal control system, the organization's activities

will take place according to established standards and avoid mistakes.

In addition, Good Corporate Governance (GCG) also has an important role in efforts to

overcome fraud. Tunggal (2012) in Adiko & Astuty (2019) argues that there is good

company management to prevent fraud, including building a culture of honesty and good

morals, management's obligation to assess fraud prevention, and monitoring from the audit

committee. Adiko & Astuty (2019) explained that GCG is a process and structure that is

useful for increasing business achievement and company accountability in implementing or

adding long-term company value by protecting stakeholders' needs in accordance with laws

and regulations, morality, and ethics. Based on the Regulation of the Minister of SOEs No

PER-01 / MBU / 2011, it is stated that the principles of GCG include transparency,

independence, accuntability, responsibility, and fairness.

Good Corporate Governance and Fraud Prevention Based on data obtained from the

ACFE Indonesia survey (2020) related to the alarming number of fraud incidents in

Indonesia. The research was conducted to provide an explanation of the role of the internal

control system and Good Corporate Governance as an effort to prevent fraud. By

understanding the purpose, functions, and components of SPI and GCG and its relationship

with fraud, it is hoped that all companies will be able to apply internal control and good

company management to prevent and minimize the occurrence of fraud in order to create a

healthy company.

In order to support the level of effectiveness and efficiency of operating activities,

companies need to need an accounting system that can help produce more reliable and

reliable outputs, with this system all company activities can be controlled and systematized.

However, not a few in this case there are several individuals who use this system for personal

interests and commit fraud on company assets.

The use of accounting information systems is very important in inventory

management, especially starting from the purchase of inventory until the inventory comes out

into the hands of consumers or other agents. Accounting Information System is a system that

provides accounting and financial information, as well as other information obtained from

routine processing of accounting transactions. If the recording procedure and inventory value

from the beginning to the end have been carried out correctly, the inclusion in the financial

statements will be correct as well. The company must be able to estimate the amount of

inventory that must be available and pay attention to internal control over the inventory.

Problem Formulation, based on the description of the problem problem above, a

problem formulation can be drawn. This research is as follows:

a. How does the Accounting Information System affect Fraud Prevention?

b. How does the Internal Control System affect Fraud Prevention?

c. How does Good Corporate Governance affect Fraud Prevention?

d. How does Internal Control and Good Corporate Governance affect Fraud

Prevention?

Research Objectives, the research objectives are in accordance with what is to be

achieved in this study are as follows :

a. To test the effect of Accounting Information System on Fraud Prevention.

b. To test the effect of Internal Control System on Fraud Prevention.

c. To test the effect of Good Corporate Governance on Fraud Prevention

d. To test the influence of Internal Control and Good Corporate Governance affects

Fraud Prevention.

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Literature Riview

Theoretical Foundations and Hypothesis Development

1. Research Theory and Variables

In the theoretical foundation, it is explained about the theory that is the basis for

supporting the formulation of hypotheses in research. In addition, this section also

explains the research variables.

a. Agency Theory

Agent theory is a theory that explains two different or opposite economic actors. The

agent theory was initiated by Jensen & W.H (1976) in (Mekarisce, 2020) which

describes the existence of an agency relationship or employment contract that

involves between two parties, namely between the principal party and the agent. An

agency relationship is a contract in which one or more people (principals) command

another person (agent) to perform a service on behalf of the principal and authorize

the agent to make the best decisions for the principal (Widiastini, Suryandari,

Susandya, & Pradipa, 2021). So principals and agents here can also be interpreted as

owners (principals) and management (agents), it can also be between employees

(agents) and management (principals). The phenomenon of handing over authority

where the agent receives the authority given by the principal gives rise to inequality

related to company information, information asymmetries occur where in this case

the agent has better information and understanding of the principal's situation and

also views on the company's prospects in the future. Both principals and agents alike

have different economic interests and equally maximize them. Where the principal

wants the maximum profit and the agent wants adequate compensation for the

performance he performs. This is what encourages the need for a third party as a

mediator between the principal and the agent who monitors the agent's behavior

whether it is in accordance with the provisions set by the principal.

b. Accounting Information System

The most important part needed by the management of a company includes

accounting information. One of the accounting information is in the form of

financial data. Financial data that is utilized by the company's management and

outside the company must be presented in a good form. To do all that requires a

system that regulates the flow and processing of accounting data which is commonly

called an accounting information system.

c. Internal Control

According to Hery (2013) in (Dewi, Lawita, & Pupitasari, 2021) scholar 11 Internal

Control is a set of policies and procedures to protect the company's assets or assets

from all forms of abuse, guarantee the availability of accurate company accounting

information, and ensure that all provisions (regulations) of laws and management

policies have been complied with and implemented properly by all company

employees. Internal controls should include providing assurance that believes:

1) Every transaction recorded is actually existing. Internal controls cannot provide

fictitious transactions and those that do not actually occur in accounting records.

2) All transactions that occur are recorded. Every procedure that the company has

must provide controls to prevent the omission of any transactions from the

records.

3) All recorded transactions concern the accuracy of information for accounting

transactions.

4) All transactions are classified as exact estimates. Classification of appropriate

estimates in accordance with estimates as made by the company in the journal

so that financial statements are declared reasonably.

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5)  All  transactions  are  recorded  at  the  right  time.  Transactions  are  recorded 
accordingly on the date of occurrence. Any transaction records either before or 
after the time of occurrence increase the likelihood of recording or recording 
them  in  inappropriate  amounts,  which  may  result  in  misstatements  in  the 
financial statements. 
Control  includes  organizational  structure,  methods  and  measures  that  are 
coordinated to maintain organizational wealth, check the accuracy and reliability of 
accounting data, encourage efficiency and encourage compliance with management 
policies, (Mulyadi, Accounting System, 2013) (Jermias, 2016). Whereas according 
to Valery, (2011) in (Mustofa, 2020), internal control is a way to direct, supervise, 
and  measure  the  resources  of  an  organization.  It  plays  an  important  role  in 
preventing  and  detecting  fraud  and  protecting  organizational  resources  whether 
tangible or not (such as reputation or intellectual property rights such as trademarks). 
Based on the various understandings above, a conclusion can be drawn on the 
importance and influence of internal control on the protection of company assets and 
on  detection  to  prevent  fraud.  Good  internal  control  allows  management  to  be 
prepared  for  rapid  economic  changes,  shifting  competition  for  fraud,  fraud,  and 
restructuring  for  future  progress  (Prasetio  &  Efendi,  2022).  The  strength  and 
weakness  of  the  company's  internal  control  can  be  a  big  benchmark  for  the 
possibility  of  errors  and  fraud,  if  the  company's  internal  control  is  strong,  the 
possibility of fraud and errors can be minimized, but if the internal control is weak, 
the possibility of fraud and errors is very large. As well as being an early detection 
of fraud and immediately early prevention can be carried out. As a financial service 
provider agency where fraud is very vulnerable, an understanding of internal control 
by management and all employees is needed. Internal control is a representation of 
all activities in the organization that must be carried out, where the processes carried 
out by the board of commissioners are aimed at providing adequate confidence in 
the  achievement  of  the  objectives  of  effective  and  efficient  operational  control, 
reliability  of  financial  statements,  and  compliance  with  applicable  laws  and 
regulations (Hiro, 2004) (Paranoan, Tandungan, & Sipi, 2018). 
d.  Good Corporate Governance 
According to (Cadbury, 1997) in (Sudarmanto dkk., 2021), Good Corporate 
Governance  is  the  principle  of  directing  and  controlling  a  company  in  order  to 
achieve  a  balance  between  the  company's  strength  and  authority  in  providing  its 
accountability to shareholders in particular, and stakeholders in general. According 
to (IICG, 2008) Good Corporate Governance as a process and structure applied in 
running a company with the main objective of increasing shareholder value in the 
long  term,  while  still  paying  attention  to  the  interests  of  other  stockholders 
(Hamdani, 2016).  Whereas according to Aldridge & Siswanto  (2005)  in  (Faiqoh, 
2019), The Australian Stock Exchange (ASX) defines corporate governanance as the 
system  by  which  companies  are  directed  and  managed.  It  influences  how  the 
objectives of the company set and achieved, how risk is monitored and assessed, and 
how performance is optimized. According to this definition, ASX defines corporate 
governance as  a system  intended  to  direct and manage company  activities,  has  a 
considerable  influence  including  influence  in  achieving  optimal  business 
performance and in the analysis and control of business risks that the company faces 
at any tim According to Sutedi, (2006) in (Hamdani, 2016), corporate governance 
can  be  defined  as  a  set  of  regulations  that  regulate  the  relationship  between 
shareholders, company administrators, creditors, governments, employees and other 
internal and external stakeholders related to their rights and obligations or in other 

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words a system that regulates and controls the company. With corporate governance,

each element in the company can know and understand what are personal rights and

responsibilities, as well as what things are joint responsibility for the achievement of

business goals in the company. According to (Korah, Karamoy, & Kalangi, 2016) in

general, the term Good Corporate Governance is a system of control and regulation

of the company which can be seen from the mechanism of relationship between

various parties who take care of the company (hard definition), as well as in terms of

the "values" contained in the management mechanism itself (soft definition). Good

corporate governance is needed for governance in the company to be better in

achieving business goals.

GCG principles according to the National Committee for Governance Policy

(KNKG, 2012) in (Kelvianto, 2018), GCG principles are: Transparency,

Accountability, Responsibility, Independence, and Fairness.

1) Transparency. In carrying out objectivity and sportsmanship in doing business,

companies need to provide relevant information so that interested parties can

easily access and understand. The company also takes the initiative in disclosing

reports about the company, not only financial statements but all aspects that

need to be reported so that they can be considered by management in making

decisions. The indicators used in assessing company transparency are

information and policies within the company.

2) Accountability. Accounting for its performance transparently and reasonably.

Accountability is necessary to achieve sustainability. The indicators used in

assessing accountability are the basis of work and audit.

3) Responsibility. The Company complies with applicable laws and carries out

responsibilities to all company customers, the community, and the surrounding

environment. The indicator used to assess responsibility is the company's

responsibility (concern) towards employees.

4) Independence. The management of the company must be controlled

independently so that each organ of the company does not dominate each other

and cannot be intervened by other parties. The indicators used to assess

independence are internal influences and external influences.

5) Fairness and Equality. The company must always pay attention to the

importance of everyone involved in the company.

e. Fraud Prevention

Fraud is generally an act of fraud that harms related agencies. According to

(Karyono, 2013) fraud can be termed as fraud which contains the meaning of a

deviation and illegal act, which is carried out deliberately for certain purposes, such

as deceiving or giving a false picture (mislead) to other parties, which is carried out

by people both from inside and outside the organization. Cheating is designed to

take advantage of opportunities dishonestly, which directly or indirectly harm others.

While (Albrecht, 2003) defines fraud as a representation of material facts that are

false and intentional or careless so that they are believed and acted upon by the

victim and the victim's damage. The Association of Certified Fraud Examiners

(ACFET. A., 2012) (Rahmida & Urumsah, 2020), fraud is unlawful acts committed

intentionally for a specific purpose (manipulation or giving false reports against

other parties) carried out by people from inside or outside the organization to obtain

personal or group benefits directly or indirectly harming other parties.

The classification of fraud according to ACFE in (Abidin, 2018) divides fraud

into three types or typologies based on actions, namely

1) Financial Statement Fraud

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Fraud in the form of financial statements is defined as fraud committed by

management in the form of material misstatements of Financial Statements that

harm investors and creditors. Fraud can be financial or non-financial.

2) Asset Misappropiration

Asset irregularities include misuse of assets, theft of assets or assets of the

company or other parties. This is the easiest form of fraud to detect because it is

tangible or measurable.

3) Corruption

Corruption is the most difficult type of fraud to detect because it involves

cooperation with other parties such as bribery and corruption, which is the type

that occurs most in developing countries where law enforcement is weak and

there is still a lack of awareness of good governance so that the integrity factor

is still questionable. This type of fraud often cannot be detected because the

parties cooperate in enjoying benefits (symbiosis mutualism). This includes

abuse of authority or conflict of interest and economic extortion.

Prevention of fraud according to Widjaja (2010) in (Larasati & Surtikanti, 2019)

is an integrated effort that can suppress the occurrence of factors that cause fraud,

namely:

1) Reduce the chance of cheating.

2) Reduce pressure on employees to be able to meet their needs.

3) Eliminate the reasons for justifying or rationalizing the fraud committed.

The triggers for fraud are very diverse, possibly due to the encouragement of

other things and supported by the opportunity to commit fraud actions and

disappointment with the expectations created by the perpetrator so as to justify him

committing the fraud act. According to Tuanakotta (2010) in (Zamzam, Mahdi, &

Ansar, 2017), in committing fraud, a person certainly has different foundations or

motivations. Fraud is due to several motivations known as the fraud triangle, namely

pressure, opportunity, and retionalization. Pressure can occur if at a time there is an

urgent matter experienced by the fraud perpetrator so that he takes advantage of the

opportunity to commit fraud, if there is an opportunity or opportunity, of course the

situation can facilitate his plan.

If without regulations that manage how rights and obligations are carried out

in an agency, of course, the prospective fraud perpetrator can think that what he does

is a justification because he may feel that what has been done to the company is so

large and feels that the reciprocity of the company is not comparable to what has

been done for the company, then fraud actions can be justification for him. To

prevent things that are the motivation and encouragement to carry out fraud,

companies need to have good corporate governance so that all elements of the

company know their rights and obligations, as well as have a view of how the

company will run and Internal Control as a systematic structure and supervision of

actions so that regulations and policies and goals that have been set can be carried

out properly according to applicable rules.

METHOD

Types of Research

In this study, researchers used a type of library research, namely research with a series of

activities related to the method of collecting library data, reading and recording and processing

research materials. Library research is research whose object is sought after with various

library information such as books, scientific journals, magazines, newspapers, and documents

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(Ramdhani, Darmiyanti, & Saprialman, 2022). This study is different from other studies that

require observations or interviews in data acquisition.

In this study, the object of data sought by the researcher was to find literature that was in

accordance with the problem raised. Researchers look for data in answering the problems

raised by reading various appropriate references. Literature research is a review of library data

that can provide solutions or answers related to the problem under study. Through literature

research can provide results from what is sought through the data sources used.

Data sources

This research uses qualitative research methods with a library research model, so it is

taken from several sources as follows:

1. Primary data sources

To find data from this study, the author uses primary data sources, namely data that is

the main source of literature research by looking for various literature related to the

title of this thesis.

2. Secondary data source

That is supporting data after the main sources obtained from various sources that

contain various information related to the title of this study. The secondary data from

this study are as follows:

•Scientific journals

•Scientific books (general)

Data Collection Techniques

In carrying out data collection techniques, there are many ways that can be done, such

as interviews, observations, and documentation. In this study, it uses qualitative research

methods with a library research model. Thus, in the data collection technique, the author uses

the documentation method, namely studying and looking for data in the form of notes,

documents, transkip, books, magazines, and so on. This method is used to obtain the data

needed to answer a question that is sought.

Documentation is a record of past events. Documents take the form of various kinds,

such as writings, drawings, monumental works of a person. Documents in the form of writing

such as written works, books, diaries, life histories, biographies, and so on. While documents

are in the form of works, such as artworks that can be in the form of patunng, drawings,

artworks and so on (DS & Wusko, 2020).

Data Analysis Techniques

This analytical technique can be used by the author to analyze content related to what is

being studied. The content in question is in the form of literature or reading materials from

various sources of information, in the form of books, magazines, newspapers, scientific

journals and so on. Mirshad stated that in library research, it is possible to use miles and

Huberman's model data analysis in data analysis techniques (Sari & Asmendri, 2020). There

are 2 stages in this data analysis model, as follows:

1. Analysis at the time of data collection, this is aimed at obtaining more information or

the core of the research focus to be carried out through the sources that have been

collected.

2. After collecting the required data, then analyze the data from all the data that has been

collected. This analysis is carried out to examine data related to what is being studied

and can answer the problems studied in the study.

Data Validity Techniques

The technique of data validity in qualitative research is four things, namely credibility

test, transferability test, dependability test, and confirmability test. (Mekarisce & Jambi, n.d.).

In qualitative research with a library research model, researchers use credibility tests in

testing the validity of data in this study. The credibility test is a method used in data validity

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techniques by looking at a data that can be said to be credible if there are similarities between 
what is conveyed by the researcher and what happens to the object under study. 
This  credibility  test  in  qualitative  research  data  consists  of  extending  observations, 
improving  persistence,  triangulation,  negative  case  analysis,  using  reference  materials  and 
member checks. In this central study study, researchers used a way to increase perseverance, 
where  researchers  increased  perseverance  by  re-checking  whether  the  data  obtained  was 
correct  or  not  (Mekarisce,  2020).  Done  by  reading  various  reference  sources  and  related 
documents. This is done so that the researcher's insights are wider and sharper and can also 
find the validity of the data from looking at one source to another whether it has similarities 
in answering the problems studied. 
In  addition  to  how  to  increase  perseverance,  researchers  also  use  triangulation 
techniques. Triangulation is said to be a way of checking a data through source triangulation, 
engineering  triangulation,  and  time  triangulation.  In  this  study,  researchers  used  source 
triangulation in checking the data obtained. In source triangulation, researchers check the data 
that has been obtained with various sources. The source in question is a data source in the 
form  of  primary  data  and  secondary  data.  Researchers  check  by  reviewing  these  sources 
(Mekarisce, 2020). 
 
RESULTS AND DISCUSSION 
Effect of Accounting Information System on Fraud Prevention 
(Syah  Pahlevi  &  Pertiwi,  2021),  who  stated  that  the  application  of  the  accounting 
information system had a significant positive effect on the prevention of fraudulent financial 
reporting with an influence given of 42.3%. With an information system, anyone can monitor 
movements  and  transactions  in  the  company.  In  relation  to  the  fraud  triangle  theory,  the 
existence  of  an  accounting  information  system  can  minimize  the  chance  of  managing 
accounting negligence (Dewi dkk., 2021). So that based on a literature review from previous 
research, it can be concluded that the internal control system affects efforts to prevent fraud. 
This  is  in  line  with  the  research  conducted  by  (Sudirman,  2016),  the  results  of  his 
research  show  that  the  accounting  information  system  has  a  positive  effect  on  fraud 
prevention efforts (Fraud), The existence of an accounting information system is expected to 
be structured, namely information that can be accounted for its truth and quality so that the 
company becomes easier in carrying out the process of controlling and making decisions and 
improving  performance    effective  between  periods  as  an  effort  to  control  and  supervise 
company  assets,  one  of  which  is  income  The  use  of  information  technology  including 
accounting information systems in a company is very supportive in fraud prevention efforts.  
Effect of Internal Control System on Fraud Prevention 
(Kuncara, 2022), where the results of his research show that the whistleblowing system 
and  internal  controls  have  an  effect  on  fraud  prevention.  The  total  influence  of  internal 
control 352 The Influence of Accounting Information Systems, Internal Control Systems and 
the Implementation of  Good Corporate Governance in Efforts to  Prevent Fraud  (Rivito & 
Mulyani, 2019)  in contributing to fraud prevention is 66.2%. So that based on a literature 
review from previous research, it can be concluded that the internal control system affects 
efforts to prevent fraud. 
This is in line with the research conducted by (Dewi dkk., 2021), Internal control is a 
process and procedure to protect the company's assets or wealth from all forms of abuse, theft 
and  to  provide  accurate  and  adequate  accounting  information,  as  well  as  ensure  the 
observance of management policies and legal provisions by all employees in the company 
(Palupi & Santoso, 2017) The results of his research show that internal control and anti-fraud 
awareness have a significant influence on fraud prevention. This shows that fraud actions can 

The Influence Of Accounting Information Systems, Internal Control Systems And The Implementation Of 
Good Corporate Governance In Efforts To Prevent Fraud 
115    Return Management Studies, Economic  and Business , Vol 2  (No 2), Feb 2023 
be  prevented  by  building  good  internal  control  and  increasing  anti-fraud  awareness  to  all 
parties in the organizational company environment.  
Effect of Good Corporate Governance Implementation on Fraud Prevention. 
According to the Forum for Corporate Governance in Indonesia (FCGI) in (Putu dkk., 
2015),  Good  Governance  is  a  set  of  regulations  that  establish  the  relationship  between 
shareholders,  administrators,  creditors,  governments,  employees  and  other  internal  and 
external stakeholders in relation to their rights and obligations, or can be said to be a system 
that directs and controls the company. (Jannah, 2016), The results of his research show that 
the application of the principles of Good Corporate Governance has a positive effect on fraud 
prevention. The principles of good corporate governance that have been well implemented by 
agencies or companies have proven to be able to maintain existence and make the company 
able to compete with  other companies that are larger in size. This is in line with research 
conducted by (Napitupulu & Ramadhita, 2022) Good Corporate Governance affects Fraud 
Prevention both partially and simultaneously. (Ariastuti & Yuliantari, 2020), Good corporate 
governance is a proposed concept to improve organizational performance by monitoring or 
monitoring management performance and ensuring management accountability to authorities 
under the regulatory framework. So that based on a literature review from previous research, 
it  can  be  concluded  that  the  application  of  good  corporate  governance  affects  efforts  to 
prevent fraud. 
 
CONCLUSION 
Based on the results of data analysis andthe h ipotesis test  , it can be concluded that: 
Accounting Information System and Internal control system have a positive effect on 
fraud  prevention,  this  can  be  caused  because  the  internal  control  system  in  the  financial 
institution is good and employees also follow, besides that the internal control system can be 
a factor to prevent fraud, so that fraud prevention is good. 
As for the variable good corporate governance, it does not have a positive effect on 
fraud prevention, even though from the results of the respondents' answers, good corporate 
governance is good. This means that the variables of good corporate governance itself have 
not been able to interfere or have not been able to become a factor to prevent fraud. 
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