PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW

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Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: Jul 1, 2018

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Benny Marciano
Fakultas Ekonomi dan Bisnis, Universitas Pancasila
Ardiansyah Syam
Universitas Pancasila
Suyanto Suyanto
Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta
Nurmala Ahmar
Universitas Pancasila
Maria Gayatri
Badan Kependudukan dan Keluarga Berencana Nasional

Abstract

Fraud is any action taken illegally for personal gain. Good Corporate Governance
is a set of rules related to the company's control process implementation which
involving all stakeholders to ensure the company's performance in achieving the
organization's vision and mission. This study aims to determine the effect of the
implementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literature
searches were carried out on various electronic databases such as Google Scholar,
Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springer
by entering keywords, namely "Good Corporate Governance", "Good Governance",
"Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of the
literature review show that the application of Good Corporate Governance is able
to prevent fraud through the implementation of the principles of Good Corporate
Governance, namely transparency, accountability, responsibility, independence,
and fairness. The implementation of good corporate governance can increase
investor confidence in making investments. The implementation of Good Corporate
Governance can be a control in controlling the company's performance in achieving
targets and preventing stakeholder losses. The consistent implementation of Good
Corporate Governance can improve employee performance effectively and
efficiently as well as generate sustainable economic value and have a positive impact
on shareholders and society.

Article Details

How to Cite
Marciano, B., Syam, A., Suyanto, S., Ahmar, N., & Gayatri, M. (2018). PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 1(1), 152–161. https://doi.org/10.32670/fairvalue.v4i3.528
Section
Articles
Author Biography

Ardiansyah Syam, Universitas Pancasila

Fakultas Ekonomi dan Bisnis

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