The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon
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 ob...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Merdeka Malang
2021-05-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/jkdp/article/view/5554 |
| _version_ | 1811271616943882240 |
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| author | Binti Lailatur Rohmatin Gaguk Apriyanto Diana Zuhroh |
| author_facet | Binti Lailatur Rohmatin Gaguk Apriyanto Diana Zuhroh |
| author_sort | Binti Lailatur Rohmatin |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-04-12T22:24:12Z |
| format | Article |
| id | doaj.art-93f857d03288464190607915b1aa857f |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-04-12T22:24:12Z |
| publishDate | 2021-05-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-93f857d03288464190607915b1aa857f2022-12-22T03:14:14ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872021-05-0125210.26905/jkdp.v25i2.55542596The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud PentagonBinti Lailatur Rohmatin0Gaguk Apriyanto1Diana Zuhroh2Pascasarjana Universitas Merdeka MalangSekretaris Program Magister Akuntansi Universitas Merdeka MalangKepala Program Magister Akuntansi Universitas Merdeka MalangThis 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.v25i2.5554https://jurnal.unmer.ac.id/index.php/jkdp/article/view/5554fraudpressureopportunityrationalizationcompetencearrogancegood corporate governance |
| spellingShingle | Binti Lailatur Rohmatin Gaguk Apriyanto Diana Zuhroh The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon Jurnal Keuangan dan Perbankan fraud pressure opportunity rationalization competence arrogance good corporate governance |
| title | The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon |
| title_full | The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon |
| title_fullStr | The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon |
| title_full_unstemmed | The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon |
| title_short | The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon |
| title_sort | role of good corporate governance to fraud prevention an analysis based on the fraud pentagon |
| topic | fraud pressure opportunity rationalization competence arrogance good corporate governance |
| url | https://jurnal.unmer.ac.id/index.php/jkdp/article/view/5554 |
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