The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator

The study investigates the effect of corporate governance on corporate fraud mediated by sustainability reporting and moderated by foreign ownership in Indonesian listed banks. A set of data from 42 listed banks during 2010-2018 with a total of 330 observations are analysed with ordered logistic reg...

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Main Author: Prihatnolo Gandhi, Amidjaya
Format: Thesis
Language:English
English
Published: 2023
Subjects:
Online Access:http://ir.unimas.my/id/eprint/42704/3/PRIHATNOLO%20GANDHI%20AMIDJAYA_dsva.pdf
http://ir.unimas.my/id/eprint/42704/5/Prihatnolo%20Gandhi%20Amidjaya.pdf
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spelling my-unimas-ir.427042024-02-19T05:54:19Z The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator 2023 Prihatnolo Gandhi, Amidjaya HF5601 Accounting HG Finance The study investigates the effect of corporate governance on corporate fraud mediated by sustainability reporting and moderated by foreign ownership in Indonesian listed banks. A set of data from 42 listed banks during 2010-2018 with a total of 330 observations are analysed with ordered logistic regression using STATA. This study concludes that sustainability reporting practice in Indonesian listed banks is still considerably low despite the fact that the banking sector is selected by the capital market regulator as the first sector to initiate sustainable finance implementation. The result demonstrates that corporate governance has a significant negative effect on corporate fraud. However, sustainability reporting exhibits no significant mediating effect, implying that the practice is not optimum. Foreign ownership also shows no significant moderating role in the effect of corporate governance on corporate fraud mediated by sustainability reporting, probably due to the ownership origins that mostly come from other Asian countries with similar business characteristics. Based on the results of this study, the implementation of sustainability reporting in Indonesia should be improved to ensure that the reporting entity obtains maximum benefit from it, both internally and externally. This study contributes to fraud literature by providing new insights regarding the effect of sustainability reporting in fraud management following the limited studies in the field in the Indonesian context. Universiti Malaysia Sarawak 2023 Thesis http://ir.unimas.my/id/eprint/42704/ http://ir.unimas.my/id/eprint/42704/3/PRIHATNOLO%20GANDHI%20AMIDJAYA_dsva.pdf text en staffonly http://ir.unimas.my/id/eprint/42704/5/Prihatnolo%20Gandhi%20Amidjaya.pdf text en validuser masters Universiti Malaysia Sarawak Faculty of Economics and Business
institution Universiti Malaysia Sarawak
collection UNIMAS Institutional Repository
language English
English
topic HF5601 Accounting
HG Finance
spellingShingle HF5601 Accounting
HG Finance
Prihatnolo Gandhi, Amidjaya
The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator
description The study investigates the effect of corporate governance on corporate fraud mediated by sustainability reporting and moderated by foreign ownership in Indonesian listed banks. A set of data from 42 listed banks during 2010-2018 with a total of 330 observations are analysed with ordered logistic regression using STATA. This study concludes that sustainability reporting practice in Indonesian listed banks is still considerably low despite the fact that the banking sector is selected by the capital market regulator as the first sector to initiate sustainable finance implementation. The result demonstrates that corporate governance has a significant negative effect on corporate fraud. However, sustainability reporting exhibits no significant mediating effect, implying that the practice is not optimum. Foreign ownership also shows no significant moderating role in the effect of corporate governance on corporate fraud mediated by sustainability reporting, probably due to the ownership origins that mostly come from other Asian countries with similar business characteristics. Based on the results of this study, the implementation of sustainability reporting in Indonesia should be improved to ensure that the reporting entity obtains maximum benefit from it, both internally and externally. This study contributes to fraud literature by providing new insights regarding the effect of sustainability reporting in fraud management following the limited studies in the field in the Indonesian context.
format Thesis
qualification_level Master's degree
author Prihatnolo Gandhi, Amidjaya
author_facet Prihatnolo Gandhi, Amidjaya
author_sort Prihatnolo Gandhi, Amidjaya
title The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator
title_short The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator
title_full The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator
title_fullStr The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator
title_full_unstemmed The Effect of Corporate Governance on Corporate Fraud in Indonesian-Listed Banks: Sustainability Reporting as a Mediator
title_sort effect of corporate governance on corporate fraud in indonesian-listed banks: sustainability reporting as a mediator
granting_institution Universiti Malaysia Sarawak
granting_department Faculty of Economics and Business
publishDate 2023
url http://ir.unimas.my/id/eprint/42704/3/PRIHATNOLO%20GANDHI%20AMIDJAYA_dsva.pdf
http://ir.unimas.my/id/eprint/42704/5/Prihatnolo%20Gandhi%20Amidjaya.pdf
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