Hidayaturrahman, Ahmad Hikam (2019) Pengaruh Kualitas Pelaksanaan Corporate Governance Dan Intellectual Capital Terhadap Internal Fraud Pada Bank Umum Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Peneliitian ini bertujuan untuk mengetahui pengaruh kualitas pelaksananaan corporate governance dan intellectual capital terhadap internal fraud. Kualitas pelaksanaan corporate governance diukur dengan skoring dari peringkat penilaian sendiri (self assessment) pelaksanaan good corporate governance perusahaan. Value Added Intellectual Capital (VAIC) digunakan untuk mengukur efisiensi penggunaan intellectual capital. Sedangkan internal fraud diukur dengan menggunakan jumlah penyimpangan/kecurangan yang dilakukan oleh pengurus, pegawai tetap dan tidak tetap (honorer dan outsourcing) terkait dengan proses kegiatan operasional bank yang mempengaruhi kondisi keuangan bank secara signifikan yakni dampak penyimpangan lebih dari Rp 100.000.000,00 (seratus juta rupiah). Dengan menggunakan purposive sampling diperoleh 160 data observasi dari 32 sampel Bank Umum di Indonesia dalam jangka waktu 5 tahun (2014-2018) yang diperoleh dari Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi berganda untuk melakukan pengujian atas hipotesis. Hasil penelitian menunjukkan bahwa: (1) kualitas pelaksanaan corporate governance berpengaruh negatif dan signifikan terhadap terjadinya internal fraud dalam perusahaan sampel; dan (2) intellectual capital berpengaruh negatif dan signifikan terhadap internal fraud pada Bank Umum yang listing di Bursa Efek Indonesia.
English Abstract
The purpose of this research is to discover the influence of the implementation quality of corporate governance and intellectual capital on the internal fraud. The implementation quality of corporate governance is measured by the scoring based on the self assesment rate of the good corporate governance implementation of the company. Moreover, the Value Added Intellectual Capital (VAIC) is used to measure the efficiency of the use of intellectual capital. While the internal fraud is measured by using the amount of deviations or fraud committed by the board of management, full-time employees and outsourced employees regarding to the process of bank operational activities that affect the financial condition of the bank significantly which is the impact of the deviation of more than Rp 100.000.000,00 (one hundred million rupiah). By using purposive sampling technique, 160 observation data were obtained out of 32 samples of commercial banks in Indonesia in the span of 5 years (2014-2018) which acquired from Indonesia Stock Exchange. The multiple regression analysis was used in this research to test the hypothesis. The results of this research show that (1) the implementation quality of the corporate governance has a negative and significant influences on the occurence of the internal fraud on the companies that exists in the samples; (2) the intellectual capital has a negative and significant influences on the occurence of the internal fraud on the commercial banks listed in Indonesia Stock Exchange.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/674/052000859 |
| Uncontrolled Keywords: | Corporate Governance, Intellectual Capital, Internal Fraud, Bank Umum Indonesia, VAIC |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.1 Banks |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 15 Nov 2020 12:24 |
| Last Modified: | 15 Nov 2020 12:24 |
| URI: | http://repository.ub.ac.id/id/eprint/178592 |
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