Does Bank Governance Reduce Financial Statement Fraud? The Moderating Role of Operational Risk

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...

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Bibliographic Details
Main Authors: Ety Saraswati, Iin Agustina
Format: Article
Language:English
Published: Universitas Merdeka Malang 2022-02-01
Series:Jurnal Keuangan dan Perbankan
Subjects:
Online Access:https://jurnal.unmer.ac.id/index.php/jkdp/article/view/6611