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All Journal E-Journal Home Economic and Tourism Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Asia Pacific Fraud Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Interdisciplinary Social Studies Jurnal Applied Research in Management and Business Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Sosial
ANGGRAINI, MELISA
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Asia Pacific Fraud Journal

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The Role of Organizational Governance and Environmental Social Performance on Fraud Tendency Anggraini, Melisa; Estrini, Dwi Hayu; Rahayu, Puspita Puji
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.360

Abstract

This study aims to analyze the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The sample of this research consists of 121 companies from the Asia Pacific Emerging Market and listed on Bloomberg’s database from 2016 to 2022. The multiple regression analysis is conducted to examine the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The findings of this study showed that independent boards of commissioners and managerial ownership don’t affect fraud, but social-environmental performance does. This study contributes to the existing literature by providing evidence on the global market and how the elements of corporate governance and social environmental performance can affect fraud. This study also supports the stakeholder theory, which proposes that when a company makes social environmental performance a strategic orientation of the company, then fraud can be minimized because the company is not just responsible for itself but also for the other stakeholders.
Co-Authors Aditya Pratama Ahmad Bebin Najmuddin Arifianto, Rosandi Arika Fitriani Ayu Sarah Sulistyawati Baharudin, Puja Danes Quirira Octavio Darsono Darsono Dwi Hayu Estrini Fadhila, Intan Florensia Reviana Gunawan, Devi Nathania Harahap , Afriandi Nikmah, Mery Jazimatun Puspita Puji Rahayu, Puspita Puji Putri, Sherin Kristina Rahmi Holinesti Ramadani, Suci Santoso, Tiara Rani Suryono, Tjia, Febiana Syarif, Winerlis Tan, Michaela Purnama terusnya, Penulisse Trianto, Muhammad Agil Ultari, Eldisa Prayana Widihardimas, Tarcisius Jassien Wulandari Wulandari