E3S Web Conf.
Volume 202, 2020The 5th International Conference on Energy, Environmental and Information System (ICENIS 2020)
|Number of page(s)||10|
|Section||Information System for Economic and Business|
|Published online||10 November 2020|
Information Technology and Corporate Governance in Fraud Prevention
1 Management Department, Kusuma Negara Business School, Jakarta, Indonesia
2 Management Department, BINUS Online Learning, Bina Nusantara University, Jakarta, Indonesia 11480
3 Accounting Department, Dehasen University, Bengkulu, Indonesia
4 Finance Department, Muhammadiyah Makassar University, Makassar, Indonesia
5 Accounting Department, Dirgantara Marsekal Suryadarma University, Jakarta, Indonesia
* Corresponding author: email@example.com
Information technology is a technology for obtaining, processing, storing and distributing various types of information files by utilizing computers and telecommunications born of strong drives to create new innovations and creativity that can overcome all laziness and slowness of human performance. The recent phenomenon of several large companies listed on the Indonesia Stock Exchange shows that there is an improper management of the company, especially in supervision, thereby reducing the value of the company. The result is proven that developed companies, especially in developed countries, use supervision not only as a leader but also technology that can automatically detect fraud and is useful as a step to prevent fraud in companies. Corporate governance is still lacking in Indonesia and other developing countries, making the level of supervision at the company does not run optimally so that the potential for fraud is still quite large. This research contributes to fill the void level of supervision in companies in Indonesia that are still experiencing fraud, so the solution in supervision is to maximize the role of information technology in companies in Indonesia.
Key words: Information / Technology / Corporate Governance / Fraud / Indonesia
© The Authors, published by EDP Sciences, 2020
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