How Does the Good Corporate Governance Prevent the Internal Fraud in Banks?
- 10.2991/assehr.k.200225.115How to use a DOI?
- internal fraud in banks, banking governance, banking complexity, ownership type
The purpose of this study is to examine whether banking governance in Indonesia could have a role in reducing the number of internal fraud in banks. The data in this study used the 2014–2017 banking report with a sample of 211 banks. Hypothesis testing techniques are carried out using multiple regression analysis. The dependent variable in this study is the number of internal fraud in banks, while the independent variables are the banking governance score and the level of complexity. This study also added a control variable that is the type of banking ownership. The results showed that banking governance and type of ownership did not show any effect, whereas the level of complexity showed positive effect results. These shows that the higher the level of banking complexity, the higher the possibility of internal fraud in banks.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Rudy Hartanto AU - Lasmanah Lasmanah AU - Pupung Purnamasari PY - 2020 DA - 2020/03/03 TI - How Does the Good Corporate Governance Prevent the Internal Fraud in Banks? BT - Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019) PB - Atlantis Press SP - 529 EP - 532 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200225.115 DO - 10.2991/assehr.k.200225.115 ID - Hartanto2020 ER -