Sari, Wahyu Devita (2025) Pengaruh Fraud Triangle Terhadap Fraud dengan Good Corporate Governance sebagai Variabel Moderasi Pada Bank Pembangunan Daerah (Bpd) yang Terdaftar di Otoritas Jasa Keuangan (Ojk) Tahun 2019-2024. S1 thesis, Universitas PGRI Madiun.
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Abstract
The Effect of the Fraud Triangle on Fraud, with Good Corporate Governance as a Moderating Variable, in Regional Development Banks (BPD) registered with the Financial Services Authority (OJK) in the of 2019-2024 Period. This study aims to analyze the effect of the fraud triangle towards fraud, with Good Corporate Governance as a moderating variable, in Regional Development Banks (BPD) registered with the OJK in the of 2019-2024 period. This study used a quantitative approach. Data collection used secondary data obtained from the official OJK website and the official BPD website, selected through purposive sampling. Data analysis was performed using Moderated Regression Analysis (MRA) with the assistance of SPSS version 25 software. The results of this study demonstrate that Financial Targets and Ineffective Monitoring have a significant positive effect towards fraud. Meanwhile, Change in Auditor has no effect towards fraud. Furthermore, Good Corporate Governance can moderate the influence of Financial Targets and Ineffective Monitoring towards fraud. However, good corporate governance do not moderate the effect of change in auditors towards fraud, nor do good corporate governance influence fraud. The implications of this study emphasize the importance of strengthening the implementation of good corporate governance principles as a strategic step to prevent fraud. This research also contributes to the development of public sector accounting literature, particularly in understanding the role of moderating variables in the relationship between determinant factors and financial reporting quality. Keywords: Change in Auditor, Financial Target, Fraud, Good Corporate Governance, Ineffective Monitoring.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Change in Auditor, Financial Target, Fraud, Good Corporate Governance, Ineffective Monitoring |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | SARI DEVITA WAHYU |
| Date Deposited: | 17 Oct 2025 07:38 |
| Last Modified: | 17 Oct 2025 07:38 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5518 |
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