Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan

Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan

The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is...

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Main Authors: Putu Purnama Dewi, Ni Putu Eni Suwantari, I Putu Dharmawan Pradhana
Format: Article
Language:Indonesian
Published: Universitas Udayana 2021-06-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/72768
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spelling doaj-cb7ecaebb1814a24bc667ed1a2077a962021-07-28T03:17:42ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562021-06-013161592160310.24843/EJA.2021.v31.i06.p1972768Faktor-Faktor Pencegahan Fraud pada Lembaga PerbankanPutu Purnama Dewi0Ni Putu Eni Suwantari1I Putu Dharmawan Pradhana2Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, IndonesiaFakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, IndonesiaFakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, IndonesiaThe purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/72768
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Putu Purnama Dewi
Ni Putu Eni Suwantari
I Putu Dharmawan Pradhana
spellingShingle Putu Purnama Dewi
Ni Putu Eni Suwantari
I Putu Dharmawan Pradhana
Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan
E-Jurnal Akuntansi
author_facet Putu Purnama Dewi
Ni Putu Eni Suwantari
I Putu Dharmawan Pradhana
author_sort Putu Purnama Dewi
title Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan
title_short Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan
title_full Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan
title_fullStr Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan
title_full_unstemmed Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan
title_sort faktor-faktor pencegahan fraud pada lembaga perbankan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2021-06-01
description The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/72768
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AT niputuenisuwantari faktorfaktorpencegahanfraudpadalembagaperbankan
AT iputudharmawanpradhana faktorfaktorpencegahanfraudpadalembagaperbankan
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