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All Journal Journal of Mathematics Instruction, Social Research and Opinion
Agnes Bieattant
Universitas Bina Nusantara
Humanities Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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The Roles of Regulatory Pressure, Organisational Support, and Data Quality in AI Capability Development for Fraud Reduction in Financial Institutions Agnes Bieattant; Gatot Soepriyanto
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 3 (2026): September
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i3.1693

Abstract

The rapid expansion of digital financial services in Indonesia has increased fraud risks and intensified demands for technological transformation. Although artificial intelligence (AI) is increasingly applied in fraud detection, the process through which governance conditions contribute to fraud reduction remains insufficiently understood. This study examines the development of AI capabilities within Indonesian financial institutions by integrating the Technology–Organization–Environment (TOE) framework and the Information Systems Success Model. AI capability development is conceptualized through three stages: AI Integration, AI Assimilation, and AI Effectiveness. Survey data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that regulatory pressure does not directly improve fraud reduction outcomes. Instead, regulatory and organizational conditions support Data Quality, facilitating AI Integration and strengthening subsequent AI capability development. Fraud reduction is achieved only when AI systems reach operational effectiveness. The results suggest that fraud reduction represents an outcome of organizational capability development rather than a direct consequence of regulatory pressure or technological implementation alone.
Co-Authors Gatot Soepriyanto, Gatot