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All Journal Jurnal Keuangan dan Perbankan Jurnal Ilmiah Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) JURNAL EDUCATION AND DEVELOPMENT Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Ketahanan Pangan Jurnal Ilmu Manajemen (JIMMU) Jurnal Samudra Ekonomi dan Bisnis Performance : Jurnal Bisnis dan Akuntansi JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Golden Ratio of Marketing and Applied Psychology of Business E-JRM IIJSE Majapahit Journal of Islamic Finance and Management Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Majapahit Journal of Islamic Finance dan Management
Saraswati, Ety
Universitas Islam Malang, Malang, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

 1 
Does Bank Governance Reduce Financial Statement Fraud? The Moderating Role of Operational Risk Saraswati, Ety; Agustina, Iin
Jurnal Keuangan dan Perbankan Vol 26, No 1 (2022): January 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i1.6611

Abstract

The complexity generally triggers the opportunity of fraud in operation experienced, so that it can potentially be a serious threat which has a significant loss impact for the company. This study focuses on the indications of financial statement fraud committed by commercial banks in Indonesia. The purpose of this study is to examine whether the implementation of good corporate governance can reduce fraudulent financial statements activity in banks, using the moderating role of operational risk. The population determined is all commercial banks listed on the IDX for 2016 to 2020. All 25 banks that met the specified criteria were used as research samples. The data analysis technique used the Moderated Regression Analysis (MRA) method analyzed with SPSS Software. The research findings reveal no significant relationship between Bank governance and financial statement fraud directly. However, operational risk is shown to have a moderating role in the relationship between Bank governance and financial statement fraud. In addition, operational risk also has a function as a predictor concerning fraud. Overall findings of this study are exciting because the interaction between corporate governance and operational risk can influence the company's decisions on the possibility of fraudulent financial statement activities. The benefits of this research are expected to provide input for bank management in assessing the level of corporate governance implementation and response plans for financial statement fraud actions that have a significant impact on high operational risk costs. In addition, it can provide information for regulators in supervising and evaluating regulations related to anti-fraud strategies set in commercial banks and for investors to ensure the security of their investments to increase investor confidence in banks. Finally, it suggested that further research reconsider the concept and size of the study and add new concepts to provide more determinant factors that affect fraudulent financial statements in companies.
Co-Authors Abdillah, Achmad Fikri Abil Abdul Qodir Djaelani Achmad Agus Prioyono Achmad Agus Priyono Afi Racmat Slamet Agustina, Iin Ahmad Azmil Marrom Ahmad Muhayan Arif Ahmad Rifai Aisyah Wulandari Akbar, M. Ananda Fajar Akhmad Azhar Khurri Aldrian Saputra Aleria Irma Hatneny Alfi Nur Mufida Alfin Aulia Rahman Alma Tika Agustin Amalyani, Meifiana Andi Normala Dewi Andi Normaladewi Aprilia Dyah Wulandari Ari Kartiko Ari Kartiko, Ari Assagaf, Nurul Syifa Aulia Sukma Rachmawati Bagus Prasetyo Basalamah, Muhammad Ridwan Bellanti, Silvan Brian Inggrid Alvandy Budi Wahono Chamid Alif, A’an Abdul Citra Damayani Prayogiyanto Citra Nurul Hidayati Deni Irfa Yanti Dimas, Moh Fahrezi Djaelani, Abdul Qodir Fajjar Mustofa Fasahri, Nuril Ramadhan Fa’jiah, Cholifatul Febryansyah, Dany Ferlian Ramadhan Gilang Romadhon Hadi Sunaryo Hariri, Hariri Hariri, Hariri Hatneny, Aleria Irma Hendri Kurniawan, Hendri Iin Cahyaningsih Ilham Febriansyah Isma, Viona Aulia Isnaini Firdayanti Ita Athia Izza, Nikmatul Jeni Susyanti Jumani Jumani Kartika Rose Rachmadi Ketut Tirtayasa M. Agus Salim M. Agus Salim Al Fathoni M. Hufron Mahardani, Ahmad Subhan Mahardani, Ahmad Subhan Malinda, Elsa Masriyani Masriyani Mas’udah, Nia Arifiana Maulana, Muhammad Naufal Aulia Mawardi, Muhammad Cholid Moh. Fathur Rozi Moh. Fathur Rozi MUHAMMAD AGUS SALIM Muhammad Fadil Muhammad Muslihul Hadi N. Rachma nanang tri haryoko Nanda Sasqia Zahro Niken Cahyani Agungtya Nindya Cahyaningrum Novitasari Novitasari Nur Diana Khalidah Nur Faidah Nur Fatimah Nur Halimatus Sa’diyah Nur Hidayati Nur Hidayati Nuratul Amaliah Nurhidayah Nurhidayah Nurmala Yunita Nurul Qomariah Priyambudi, Arif Putri Ekawati Ratma Ana Tasya Reza Audia W.A Rizal, Syarif Ali Rois Arifin Ronny Malavia Mardani Ronny Malavia Mardani Safira, Annisa Ayu Safrillia, Dea Sanjaya, Anggun Sri Tyas Listia Sujarwo, Revi Moury Putri Taufiqulhakum, M Fadhila Ubaydillah, Awaluddin Ulya, Arifah Izzatul Vachriyanti, Asma’ul Noer Vika Septirini Wahyuningtyas, Novianur Widarko, Agus Windy Tri Yuniar Wulan, Aisyah Dwi Fajar Yasmin, Raisya A Yulianti, Nur Afni Zuhri, Haszaghi Ramadhan