Pengaruh Good Corporate Governance terhadap Pencegahan Fraud pada Industri Asuransi
Studi Kasus PT X
DOI:
https://doi.org/10.55606/jebaku.v6i2.7301Keywords:
Corporate Governance, Fraud Prevention, Fraud, Good Corporate Governance, Insurance IndustryAbstract
This study aims to examine the influence of implementing Good Corporate Governance (GCG) on efforts to prevent fraud in the insurance industry by taking a case study at PT X. The insurance sector has a relatively high risk of fraud because it is related to the management of public funds, policyholders' trust, and the complexity of operational activities carried out by the company. This study uses a qualitative approach with a case study method to gain an in-depth understanding of corporate governance practices. The analysis focuses on the implementation of GCG principles, which include transparency, accountability, responsibility, independence, as well as equality and fairness. Research results show that the implementation of GCG provides a significant contribution in strengthening fraud prevention through enhancing the internal control system, optimizing the internal audit function, implementing a whistleblowing system, and establishing an organizational culture that upholds ethics. In addition, the presence of the board of commissioners, board of directors, audit committee, risk monitoring committee, internal audit, and compliance function forms an oversight mechanism that supports the creation of transparent, accountable, and integrity-driven corporate governance. Thus, consistent implementation of GCG is able to reduce the likelihood of fraud, increase compliance with regulations, and strengthen stakeholder trust. These findings confirm that GCG is a strategic instrument in enhancing the effectiveness of fraud prevention in insurance companies.
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