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:	HF5601 Accounting HG Finance
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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id	my-unimas-ir.42704
record_format	uketd_dc
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
_version_	1794023040340721664

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

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