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Pengaruh Pelaksanaan Good Corporate Governance (GCG), Ukuran Perusahaan, Dan Kompleksitas Perbankan Terhadap Terjadinya Fraud (Kecurangan) (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022)

Fraud according to The Institute of Internal Auditors (IIA) is any illegal act characterized by deception, concealment, or breach of trust. This research aims to test and analyze whether the Implementation of Good Corporate Governance (GCG), Company Size, and Banking Complexities influence the occurrence of Fraud. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was determined using purposive sampling. Testing this hypothesis uses logistic regression analysis carried out with the help of the SPSS 26 program. The variable implementation of Good Corporate Governance (GCG) has a significance level of 0.707 > 0.05, so H1 is rejected, which means Good Corporate Governance (GCG) has no effect on the occurrence of Fraud. . The company size variable has a significance level of 0.000 0.05, so H1 is rejected, which means that banking complexity has no effect on the occurrence of fraud.

Ketersediaan
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Perpustakaan Universitas Riau 2002112731
2002112731
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Informasi Detail
Judul Seri
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No. Panggil
2002112731
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112731
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
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Pernyataan Tanggungjawab
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