THE EFFECT OF INTERNAL CONTROL SYSTEMS, INTERNAL AUDITS, AND GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION IN ISLAMIC COMMERCIAL BANKS IN INDONESIA
Published:
2026-08-03Downloads
Abstract
This study aims to analyze the effect of the Internal Control System, Internal Audit, and Good Corporate Governance on fraud prevention in Sharia Commercial Banks in Indonesia during the 2017–2024 period, with company size included as a control variable. Fraud prevention was measured using an anti-fraud strategy disclosure index based on content analysis of annual reports and Good Corporate Governance reports. This study employed a quantitative approach using an unbalanced panel dataset consisting of 108 bank-year observations from 16 Sharia Commercial Banks. Data were analyzed using the Random Effect Model (REM) with cluster- robust standard errors. The results indicate that the Internal Control System and Good Corporate Governance have a positive and significant effect on fraud prevention, whereas Internal Audit and company size do not have a significant effect. These findings suggest that the implementation of the Internal Control System and Good Corporate Governance plays a more important role in supporting fraud prevention than the existence of the Internal Audit function or differences in company size. The findings are expected to provide practical implications for regulators and the management of Sharia Commercial Banks in strengthening internal control and corporate governance mechanisms to improve the effectiveness of fraud prevention.
Keywords:
Internal Control System Internal Audit Good Corporate Governance fraud prevention Sharia Commercial BankReferences
Altaf, O. M. (2025). Evaluating the Effects of Financial Statement Fraud on Investor Trust in Publicly Traded Companies in Malaysia. International Journal of Social Sciences Bulletin, 3(6), 769–791. https://doi.org/10.5281/zenodo.15781928
Angelin, D., & Kristanto, S. B. (2025). Pengaruh Financial Stability, Good Corporate Governance dan Internal Control terhadap Fraudulent Financial Fraud. 15(02), 112–125. https://doi.org/10.55601/jwem.v15i2.1708
Artawan, P., & Azizudin, I. (2022). Pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan (Studi pada Bank Syariah Indonesia Kantor Cabang Soekarno Hatta Malang). 7(30), 1395–1407. https://doi.org/10.30651/jms.v7i4.13165
Ashari, M., Ikhlas, A., Alam, A., Akuntansi, D., Hasanuddin, U., Akuntansi, D., Hasanuddin, U., Akuntansi, D., & Hasanuddin, U. (2024). Pengaruh Auditor Internal , Pengendalian Internal , dan Implementasi Good Corporate Governance terhadap Pencegahan Fraud. 17, 145–161. https://doi.org/10.26487/akrual.v17i2.32835
Association of Certified Fraud Examiners. (2024). Occupational Fraud 2024: A Report to the Nations. Association of Certified Fraud Examiners.
Baqir, N. Al. (2023). Asia Pacific Fraud Journal. 8(1), 77–84. https://doi.org/10.21532/apfjournal.v8i1.272
Baqir, N. A., & Sulhani. (2023). Corporate Governance, Effectiveness of Internal Audit Function, and Fraud in Islamic Banking in Indonesia. Asia Pacific Fraud Journal, 8(1). https://doi.org/10.21532/apfjournal.v8i1.272
Boyle, E. J., Cooper, S. M., & Geiger, M. A. (2004). An Empirical Analysis of Internal Control Weaknesses Under SAS No. 78: An Examination of State Audit Reports. Research in Governmental and Nonprofit Accounting, 11, 183–199.
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal Control—Integrated Framework. https://www.coso.org/internal-control
Destiyana, A. (2024). Pengaruh Good Corporate Governance , Pengendalian Internal , dan Whistleblowing System terhadap Pencegahan Fraud. 3(3). https://doi.org/10.30640/inisiatif.v3i3.2528
Dewanti, D. C., & Birton, M. N. A. (2024). Perspektif Ihsan atas Pengungkapan Good Corporate Governance Bank Syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 12(2), 171–192. https://doi.org/10.35836/jakis.v12i2.832
Fitriyana, N. N., & Hidayatulloh, A. (2024). Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Pencegahan Fraud. 7(2), 123–131. https://doi.org/10.35326/jiam.v7i2.5989
Fourie, H., & Ackermann, C. (2013). The Impact of COSO Control Components on Internal Control Effectiveness: An Internal Audit Perspective. Journal of Economic and Financial Sciences, 6(2), 495–518. https://doi.org/10.4102/jef.v6i2.272
Ginanjar, Y., & Syamsul, M. (2020). Peran Auditor Internal dalam Pendeteksian dan Pencegahan Fraud pada Bank Syariah di Kota Bandung. Jurnal Ilmiah Ekonomi Islam, 6(3). https://doi.org/10.29040/jiei.v6i3.1392
Hajat, S., & Prasetya, E. R. (2021). Pengaruh Peranan Audit Internal dan Pengendalian Internal terhadap Pencegahan Fraud. EkoPreneur, 2(2), 230–243. https://doi.org/10.32493/ekop.v2i2.11646
Haryanto, K., & Ardillah, K. (2021). The Impact of Internal Audit, Internal Control, and Whistleblowing System on Fraud Prevention in Indonesian Banking Companies During the COVID-19 Pandemic. Jurnal Ilmu Manajemen dan Ekonomika, 14(1), 27–38. https://doi.org/10.35384/jime.v14i1.290
Fakhruddin, I., Kusbandiyah, A., Winarni, D., & Norwani, N. M. (2025). Examining the impact of Islamic corporate governance, doctoral-level Sharia supervisory board, sharia compliance, and board of commissioners on fraud mitigation in corporate settings. Riset Akuntansi dan Keuangan Indonesia. https://doi.org/10.23917/reaksi.v10i2.12594
Farida, F., Hidayati, N., & Purwantini, A. H. (2021). Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks. Flurecol Journal. Part B: Economics and Bussines.
Husaeni, U. A., & Jayengsari, R. (2020). Implementation of Corporate Governance in Fraud Prevention in Islamic Banking. Jurnal IUS Kajian Hukum dan Keadilan, 8(3), 435–446. https://doi.org/10.29303/ius.v8i3.812
Ilham, M., & Hafidh Ali, A. (2023). Analisis Sistem Pengendalian Internal Berbasis COSO dalam Upaya Pencegahan Fraud (Studi Kasus di Bank Syariah Indonesia Kantor Branch Financing Operation [BFO] Banyuwangi). Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis, 1(2), 38–47. https://doi.org/10.35316/mazinda.v1i2.3522
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Joseph, C., Omar, N. H., Janang, J. T., Rahmat, M., & Madi, N. (2021). Development of the University Fraud Prevention Disclosure Index. Journal of Financial Crime, 28(3), 883–891. https://doi.org/10.1108/JFC-06-2020-0102
Komalasari, T., & Annisa, D. (2023). Pengaruh Kompetensi SDM, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud: Studi Empiris Pada Kelurahan Yang Tercatat Di Kecamatan Bantargebang Kota Bekasi. Jurnal Ilmiah Akuntansi Kesatuan, 11(2), 245-254. https://doi.org/10.37641/jiakes.v11i2.1628
Komite Nasional Kebijakan Governance. (2021). Pedoman Umum Governansi Korporat Indonesia (PUG-KI 2021). https://knkg.or.id/pedoman-umum-governansi-korporat-indonesia-pug-ki-2021
Kurniawan, A., Haliah, H., & Kusumawati, A. (2024). Internal Control Analysis and Fraud Prevention Efforts in Public Sector Accounting. 3(11), 5259–5268. https://doi.org/10.55927/eajmr.v3i11.11809
Maghfiroh, S., Ansori, S., Octavia, T., & Mutaqin, E. Z. (2025). Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi pada Bank Syariah di Indonesia. El-Jizya: Jurnal Ekonomi Islam, 13(1). https://doi.org/10.24090/ej.v13i1.12934
Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh komite audit, good corporate governance, dan whistleblowing system terhadap fraud bank umum syariah di Indonesia periode 2016–2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23–36. https://doi.org/10.21154/etihad.v1i1.2752
Mangala, D., & Soni, L. (2022). A systematic literature review on frauds in banking sector. Journal of Financial Crime, 30(1), 285–301. https://doi.org/10.1108/JFC-12-2021-0263
Maulani, S. N., Amalia, P. S., & Birton, M. N. A. (2024). Can Good Corporate Governance Moderate the Influence of Internal Control and Integrity Towards Fraud Prevention? Journal of Accounting Science, 8(1), 1–21. https://doi.org/10.21070/jas.v8i1.1731
Mukhibad, H., Jayanto, P. Y., & Anisykurlillah, I. (2021). Islamic Corporate Governance and Financial Statements Fraud: A Study of Islamic Banks. 10(2), 361–368. Journal of Governance & Regulation, 10(2, Special Issue), 361–368. https://doi.org/10.22495/jgrv10i2siart16
Mukhibad, H., Jayanto, P. Y., Suryarini, T., & Hapsoro, B. B. (2022). Corporate Governance and Islamic Bank Accountability Based on Disclosure: A Study on Islamic Banks in Indonesia. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2080151
Nobanee, H., Al Hamadi, F. Y., Abdulaziz, F. A., Abukarsh, L. S., Alqahtani, A. F., AlSubaey, S. K., Alqahtani, S. M., & Almansoori, H. A. (2021). A Bibliometric Analysis of Sustainability and Risk Management. Sustainability, 13(6), 3277. https://doi.org/10.3390/su13063277
Nugroho, D. H., & Afifi, Z. (2022). Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Fraud. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 2(3), 301–316. https://doi.org/10.53363/yud.v2i3.42
Nyakarimi, S. N., Kariuki, S. N., & Kariuki, P. (2020). Application Of Internal Control System In Fraud Prevention In Banking Sector . 9(03), 6524–6536.
Otoritas Jasa Keuangan. (2025). Kinerja Positif Perbankan Syariah 2024. Otoritas Jasa Keuangan.
Pomanto, A., Mahdalena, M., & Husain, S. P. (2024). Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Pencegahan Fraud (Studi pada Perusahaan XYZ). SEIKO: Journal of Management & Business, 7(2.1), 1190–1202. https://doi.org/10.37531/sejaman.v7i2.8014
Prayogo, Y., & Ifazah, L. (2024). Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022. 1(2).
Rahayu, Y. S., Soemantri, R., & Irawady, C. (2024). The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention. Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 8(1). https://doi.org/10.36555/jasa.v8i1.2501
Roemkenya, B., Handoyo, M., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. 3(1), 45–64.
Rostami, S., & Rezaei, F. (2022). Corporate Governance and Fraud Prevention: Evidence from the Banking Sector. Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2021-0160
Salvaa, Z., & Abdullah, S. (2024). Analisis Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud pada Sektor Publik di Indonesia : Literature Review Terindeks Sinta. 8, 50176–50184.
Santoso, R. A., & Rustandi, N. (2024). Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan ( Fraud ). 3(4), 237–250.
Situngkir, N. C. (2020). Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the L . Q . 45 Index. 23(3), 373–410. https://doi.org/10.33312/ijar.486
Sukarmanto, E., Rahayu, D., Aulia, A. T., & Puspita, N. D. (2024). Peran Struktur Tata Kelola dalam Mencegah Kecurangan Internal di Perbankan Indonesia Abstrak. 7(1), 52–63.
Sumarna, A. D., & Novitasari, N. F. (2022). COSO Framework sebagai Basis Penilaian Efektifitas Pengendalian Internal Penerimaan Kas (Studi Kasus PT LEP). Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 4(2), 656–670.
Suwarsa, T., & Sianipar, C. (2024). Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan (Fraud) pada Bank BJB Cabang Sukajadi. LAND Journal, 5(1), 203–214. https://doi.org/10.47491/landjournal.v5i1.3402
The Institute of Internal Auditors. (2017). International Professional Practices Framework (IPPF): Mandatory Guidance. https://www.theiia.org/en/standards/international-professional-practices-framework/
Wibowo, D. (2023). Pencegahan Fraud Melalui Audit Internal dan Pengendalian Internal pada Bank Syariah Indonesia. 9(01), 1485–1491. https://doi.org/https://doi.org/10.29040/jiei.v9i1.8486
License
Copyright (c) 2026 Dewi Ayu Fatimatuz Zahro, Iwan Fakhruddin, Azmi Fitriati, Rina Mudjiyanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
