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All Journal Jurnal Keuangan dan Perbankan PROFIT : Jurnal Administrasi Bisnis Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Perpajakan Jurnal Riset Pendidikan Ekonomi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Jurnal Sosial dan Teknologi Jurnal Pengabdian Masyarakat Nusantara Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Comprehensive Science Journal of Accounting Research, Organization and Economics (JAROE) Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development
Apriyanto, Gaguk
Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

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The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon Rohmatin, Binti Lailatur; Apriyanto, Gaguk; Zuhroh, Diana
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5554

Abstract

This study aims to analyze the relationship between the causes of fraud, good corporate governance, and fraud. This study is a descriptive study tested using logistic regression analysis. This study used 27 samples of banking companies from 44 banking companies during 2016-2019, so there were 108 observations. This analysis shows that competence and opportunity have a significant positive effect on fraud, but rationalization, pressure, and arrogance have no effect on fraud. This research also revealed that good corporate governance could minimize the influence of opportunity and rationalization on fraud, but good corporate governance strengthens the competence Impact on Fraud. Meanwhile, pressure and arrogance are not moderated by good corporate governance. DOI :  https://doi.org/10.26905/jkdp.v25i2.5554
The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon Rohmatin, Binti Lailatur; Apriyanto, Gaguk; Zuhroh, Diana
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5554

Abstract

This study aims to analyze the relationship between the causes of fraud, good corporate governance, and fraud. This study is a descriptive study tested using logistic regression analysis. This study used 27 samples of banking companies from 44 banking companies during 2016-2019, so there were 108 observations. This analysis shows that competence and opportunity have a significant positive effect on fraud, but rationalization, pressure, and arrogance have no effect on fraud. This research also revealed that good corporate governance could minimize the influence of opportunity and rationalization on fraud, but good corporate governance strengthens the competence Impact on Fraud. Meanwhile, pressure and arrogance are not moderated by good corporate governance. DOI :  https://doi.org/10.26905/jkdp.v25i2.5554
Co-Authors Achmad Firdiansjah Akidah Fitrah Bagus Setyawan Burhan, Mohammad Eloi Diana Nokas Harianto Respati Harmono, Harmono Indyah Herdiyanti Kris Ulfan Maria Dwi Jemunu Marija Marija Maxion Sumtaky Moises Boling, Januario Mukhtaro, Hidayatul Nenik Mey Yetty Norman Sitinjak Palasari, Rr. Suci Parawiyati Parawiyati Pramudya Widodo, Tito Dimas Prasetiyo, Supriyadi Eko Prihat Assih Respati Respati Rizal Tri Arifiyanto Rohmatin, Binti Lailatur Sari Yuniarti Sihwahjoeni Sihwahjoeni Subiantoro, Edi Sugeng Haryanto Sutriswanto Sutriswanto Sutriswanto, Sutriswanto Sutriswanto, Sutriswanto Ulfan, Kris Ulfan, Kris Vinsensius Vinsensius Vinsensius Vinsensius Yetty, Nenik Mey