How Does the Good Corporate Governance Prevent the Internal Fraud in Banks?

DOI

10.2991/assehr.k.200225.115How to use a DOI?

Keywords

internal fraud in banks, banking governance, banking complexity, ownership type

Abstract

The purpose of this study is to examine whether banking governance in Indonesia could have a role in reducing the number of internal fraud in banks. The data in this study used the 2014–2017 banking report with a sample of 211 banks. Hypothesis testing techniques are carried out using multiple regression analysis. The dependent variable in this study is the number of internal fraud in banks, while the independent variables are the banking governance score and the level of complexity. This study also added a control variable that is the type of banking ownership. The results showed that banking governance and type of ownership did not show any effect, whereas the level of complexity showed positive effect results. These shows that the higher the level of banking complexity, the higher the possibility of internal fraud in banks.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rudy Hartanto
AU  - Lasmanah Lasmanah
AU  - Pupung Purnamasari
PY  - 2020
DA  - 2020/03/03
TI  - How Does the Good Corporate Governance Prevent the Internal Fraud in Banks?
BT  - Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)
PB  - Atlantis Press
SP  - 529
EP  - 532
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200225.115
DO  - 10.2991/assehr.k.200225.115
ID  - Hartanto2020
ER  -