良好的公司治理如何防止银行内部欺诈?

Rudy Hartanto, L. Lasmanah, Pupung Purnamasari
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引用次数: 1

摘要

-本研究的目的是探讨印度尼西亚的银行治理是否能在减少银行内部欺诈数量方面发挥作用。本研究使用的数据是 2014-2017 年银行业报告,样本为 211 家银行。假设检验技术采用多元回归分析法。本研究的因变量为银行内部欺诈数量,自变量为银行治理得分和复杂程度。本研究还增加了一个控制变量,即银行所有权类型。结果表明,银行治理和所有权类型没有显示出任何影响,而复杂程度则显示出积极的影响结果。这表明,银行业务复杂程度越高,银行内部欺诈的可能性就越大。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
How Does the Good Corporate Governance Prevent the Internal Fraud in Banks?
—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.
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