Internal Control and Organizational Commitment to Fraud Prevention: A Geographical Perspective Study On “X” Hospitalin Bandung City, Indonesia


  • Ibnu Rachman, Wien Dyahrini Faculty of Economics and Business, Widyatama University, Bandung Indonesia


Internal Control, Organizational Commitment, Fraud Prevention.


The purpose of this study was to examine the effect of internal control and organizational commitment on fraud prevention (cheating), as well as to test the two independent variables on the dependent. This type of research is descriptive quantitative research. The sample in this study were 106 employees of “X Hospital” in Bandung, Indonesia. The data collection method in this study is a questionnaire, and the data analysis used in this study is descriptive analysis method and multiple linear regression analysis. The results of the F test indicate that the internal control variables and commitment have a significant effect on fraud prevention at “X Hospital’’in Bandung. Internal Control and Organizational Commitment have an effect on Fraud Prevention by 76.8% and the remaining 23.2% is explained by other variables not examined.