PENGARUH AUDIT INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BANK UMUM DI KOTA MEDAN

The problem in this research is based on data from the Survei Fraud Indonesia (SFI) by the Association of Certified Fraud Examiners (ACFE) Indonesian Chapter in 2019, which states that the industry that suffers the most losses due to fraud is the financial and banking industry with a percentage of 41.4%. Based on this data, fraud prevention in the banking industry has not been implemented optimally. Based on several incidents, there are also banks that have
not been optimal in implementing good corporate governance and have not been effective in carrying out internal audits, which are an important part of the organization. This research aims to determine the influence of internal audit and good corporate governance on fraud prevention in banks.
The population in this study was all 51 commercial banks in Medan City, using convenience sampling and obtaining 30 research samples. The data used is primary data obtained by distributing questionnaires directly to respondents. The
data analysis technique used is multiple linear regression analysis with hypothesis testing (T Test and F Test) using the IBM SPSS Statistics 29 application. The research results show that the internal audit variable produces a sig value of 0.001 < 0.05, which indicates that there is a significant influence on fraud prevention. The good corporate governance variable produces a sig value of 0.095 > 0.05, which indicates that it has no significant effect on fraud prevention. Testing internal audit and good corporate governance together produces a sig value of 0.001 < 0.05, indicating that there is a significant influence on fraud prevention. The conclusion in this research is that internal audit partially influences fraud prevention. Good corporate governance has no effect on fraud prevention. Internal audit and good corporate governance together influence fraud prevention