The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud

The main objective of this research is to analyze the performance audit committee, internal audit, and religiosity manager on implementation good corporate governance (GCG) its implication for fraud. study was conducted at State-owned enterprises (SOEs) in Indonesia. population all SOEs Indonesia, number samples 89 (based Slovin formula). sampling method used a simple random technique. data obtained by submitting list questions selected respondents. Respondents consist chairman committee or members head secretary, finance director (financial manager). were analyzed using SEM-PLS model. proves that committees audits affects GCG, while managers does not affect GCG. also GCG fraud, do fraud