The Effect Of Internal Control On Fraud Detection (Case Study On Several StateOwned Enterprises Banks In Bandung City)

Abstract

This study aims to determine the effect of internal control on fraud detection in several stateowned banks in Bandung. The factors tested in this study are internal control as an independent variable. While the detection of fraud as the dependent variable. The research method used in this research is descriptive and explanatory research methods. The type of data used in this study is primary data with data collection using a questionnaire instrument. The population in this study is the SPI section and all sections related to credit, with 140 respondents using purposive sampling technique. The analytical method used in this study is simple linear regression analysis at a significance level of 5%. Data processing using Statistical Package for Social Sciences (SPSS) Ver. 25.0. The results showed that the internal control and fraud detection at several state-owned banks in the city of Bandung were included in the good category. In addition, the results of the study also show that internal control has a significant effect on fraud detection. While the magnitude of the influence of internal control on fraud detection is 56% while the remaining 44% is the influence of other factors outside the internal control variable. So, the better the Internal Control, the more effective the Fraud Detection in several state-owned banks in Bandung City. The results showed that internal control and fraud detection at several state-owned banks in the city of Bandung were included in the good category. In addition, the results of the study also show that internal control has a significant effect on fraud detection. While the magnitude of the influence of internal control on fraud detection is 56% while the remaining 44% is the influence of other factors outside the internal control variable. So, the better the Internal Control, the more effective the Fraud Detection in several state-owned banks in Bandung City. The results showed that the internal control and fraud detection at several state-owned banks in the city of Bandung were included in the good category. In addition, the results of the study also show that internal control has a significant effect on fraud detection. While the magnitude of the influence of internal control on fraud detection is 56% while the remaining 44% is the influence of other factors outside the internal control variable. So, the better the Internal Control, the more effective the Fraud Detection in several state-owned banks in Bandung City. While the magnitude of the influence of internal control on fraud detection is 56% while the remaining 44% is the influence of other factors outside the internal control variable. So, the better the Internal Control, the more effective the Fraud Detection in several state-owned banks in Bandung City. While the magnitude of the influence of internal control on fraud detection is 56% while the remaining 44% is the influence of other factors outside the internal control variable. So, the better the Internal Control, the more effective the Fraud Detection in several state-owned banks in Bandung City.