Purwatiningsih Lisdiono, M. Salim, Suwarno Suwarno
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引用次数: 0
摘要
新冠肺炎疫情在世界上几乎所有国家都引发了金融危机。根据ACFE的调查结果,他们发现疫情期间作弊的形式更多。银行业在支持国民经济发展中具有非常重要的作用,因此银行防范欺诈非常重要。如果一家银行不能保持信誉,它将对其他类似的银行甚至整个银行体系产生影响,从而降低国家的金融稳定性。本研究旨在探讨PT Bank Central Asia, Tbk良好的公司治理与组织文化对防止诈欺的影响。笔者在位于茂物的三个BCA支行,即Mayor Oking Citeureup, Pasar Cibinong和Graha Cibinong进行了研究。这项研究使用了42名受访者的样本。检验假设的分析方法是用SPSS 25处理的多元线性回归。研究结果表明,良好的公司治理对欺诈预防具有正向作用,组织文化对欺诈预防具有正向作用,并且良好的公司治理和组织文化同时对欺诈预防产生影响。关键词:良好的公司治理,组织文化,欺诈预防
Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk
The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country.
The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25.
The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention.
Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention