Pengaruh Good Corporate Governance dan Budaya Organisasi terhadap Employee Fraud Dengan Pencegahan Fraud Sebagai Vairabel Intervening (Studi Kasus Perusahaan Perbankan di Indonesia)

Abstract

This study examines the influence of Organizational Culture (OC) and Good Corporate Governance (GCG) on Employee Fraud (EF), with Fraud Prevention (FP) as a mediating variable. Using a quantitative approach and PLS-SEM method, data were collected from 157 respondents working at BUKU IV Commercial Banks in Indonesia. The results show that OC has a significant positive effect on FP and a significant negative effect on EF, both directly and through FP. GCG has a significant positive effect on FP but does not significantly affect EF, either directly or indirectly. FP itself has a significant negative effect on EF. These findings highlight the importance of a strong organizational culture and effective fraud prevention systems in reducing employee fraud in the banking sector.