Authors:

Kadek Utami Kusumaningsih, I Gde Ary Wirajaya

Abstract:

“This study aimed to analyze the factors that influence people do fraud in banking based on fraud triangle theory. Using logistic regression analysis with 25 samples of Bank listed on IDX that choosen with purposive sampling method, the result shows that financial target which is proxied by ROE of the previous period, proportion of independent board of commissioners and the size of audit committee do not have an effect on fraud. Whereas personal financial need which is proxied by board ownership is proven to minimize the probability of bank fraud to occur.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-26946

Published

2017-06-15

How To Cite

KUSUMANINGSIH, Kadek Utami; WIRAJAYA, I Gde Ary. FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAK KECURANGAN DI PERUSAHAAN PERBANKAN.E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 1832-1860, june 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-26946. Date accessed: 28 Aug. 2025.

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Issue

Vol 19 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License