Empirical Study on Fraud Prevention of Government Banks Using Financial Technology, Internal Control, and Internal Audit Variables with Individual Morality Mediator
DOI:
https://doi.org/10.1229/tecempresarialjournal.v19i2.521Keywords:
Fraud Prevention, Financial Technology, Internal Control, Internal Audit, Individual Morality.Abstract
Batam must create a healthy business environment and investment climate as an industrial city. Various efforts made to boost investment will be useless if fraud is rampant. Corruption has a bad impact on the economy, this is because corruption can hinder growth caused by low investment in a country. The many phenomena of government banking fraud in the Riau Islands need to be researched, so that similar problems can be anticipated. There has been no previous research to answer this phenomenon, and the use of variable mediators has not been found. The descriptive research method with the Path Analysis model uses primary data (questionnaires). The collected data was then processed with SPSS. Answering the phenomenon of fraud problems that occur by conducting empirical studies using independent variables and variable moderators on Fraud Prevention is the purpose of this research. Conclusion of the results: Financial Technology has been proven to have a non-significant effect on Fraud Prevention using direct tests and indirect tests with individual morality mediators. Fraud prevention should not only rely on the sophistication of Financial Technology but maximize Internal Control and Internal Audit. Individual Morality has proven to have a significant effect on Fraud Prevention, so it is hoped that there will be efforts to prevent the degradation of employee morality.
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