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Abstract

Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and  environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent  fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.

Keywords

Fraud Prevention Internal Control Moral Sensitivity

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Ricky, Insani, C., Mahdi, Riani, D., & Bakri, A. A. (2023). Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks). Ilomata International Journal of Management, 4(3), 340-355. https://doi.org/10.52728/ijjm.v4i3.817

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