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Kadek Utami Kusumaningsih
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAK KECURANGAN DI PERUSAHAAN PERBANKAN Kadek Utami Kusumaningsih; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to analyze the factors that influence people do fraud in banking based on fraud triangle theory. Using  logistic regression analysis with 25 samples of Bank listed on IDX that choosen with purposive sampling method, the result shows that financial target which is proxied by ROE of the previous period, proportion of independent board of commissioners and the size of audit committee do not have an effect on fraud. Whereas personal financial need which is proxied by board ownership is proven to minimize the probability of bank fraud to occur.
Co-Authors I Gde Ary Wirajaya