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How does the good corporate governance prevent the internal fraud in banks?
Rudy Hartanto; Lasmanah; Pupung Purnamasari

Faculty Economic and Business, Bandung Islamic University


Abstract

The purpose of this study is to examine whether banking governance in Indonesia could have a role in reducing the amount of internal fraud that occurs in banking. The data in this study used banking report in year 2014-2017, with a sample of 211 banks. Hypothesis testing techniques are carried out using multiple regression analysis. The dependent variable in this study is the amount of fraud committed by internal of the bank, while the independent variable is the score of banking governance, the level of complexity and the type of ownership. The results showed that banking governance and type of ownership showed no effect, while the level of complexity showed a positive effect. This shows that the higher the level of banking complexity, the higher the possibility of fraud committed by internal banks.

Keywords: Banking internal fraud; banking governance; banking complexity; type of ownership

Topic: Other Related Topics

Link: https://ifory.id/abstract/VPmrRgLu7GwE

Conference: Social and Humaniora Research Symposium (SoRes 2019)

Plain Format | Corresponding Author (rudy Hartanto)

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