The decrease in turnover every month, this indicates a fraud from the internal company PT Samsung. Even though the hectic market market for Samsung products should make the company profit every month. Integrating corporate management and sustainable development is an increasingly important issue in the business world, amid growing expectations of social and environmental responsibility. Accordingly, we have improved the process of gathering stakeholder ideas and establishing the company's vision and strategy for sustainable development. This research was conducted on employees of PT. Samsung Electronics Indonesia finance department. Sampling of respondents was carried out purposively. This technique is used because the information to be taken comes from a source that is deliberately selected based on the criteria that have been set by the researcher. Sources of data from this study are admin employees of PT Samsung Electronics Indonesia in the finance department. So that the sample in this study amounted to 115 respondents. The results of the study indicate that: (1) There is an effect of preventive control on the prevention of fraud in accounting financial statements at PT. Samsung Electronics Indonesia. (2) There is an effect of detective control on the prevention of fraud in accounting financial statements at PT. Samsung Electronics Indonesia. (3) There is an effect of repressive control on the prevention of fraud in accounting financial statements at PT. Samsung Electronics Indonesia. (4) There is an effect of preventive control, detective control, and repressive control on the prevention of fraudulent accounting financial statements at PT. Samsung Electronics Indonesia.
Keywords: Preventive Control, Detective Control, and Repressive Control on the Prevention of Fraudulent Financial Statements.