DETERMINANTS OF FRAUD IN THE BANKING SECTOR (CASE STUDY OF PERCEPTIONS OF BANK SUMSEL-BABEL EMPLOYEES)
Keywords:
SmartPLS, Fraud, Organizational culture, Comptence, Compensation, Internal control,, Banking companyAbstract
Risk management for banking companies is divided into several parts, namely credit risk, market risk, liquidity risk and compliance risk or often called fraud. that occurs due to malfunctioning of internal processes (human errors), system failures or external errors. Fraud is a lie or intentional deception on the basis of a company's assets and financial manipulation, theft, embezzlement of assets, embezzlement of information, embezzlement of obligations, omission and concealment of facts, and fabrication of facts. The object of this research is PT. Banking of Bank Sumsel-Babel at branches (main branch at Captain A. Rivai, Palembang Branch, Sekayu Branch and Palembang Syariah Branch) using a purposive sample method (purposive sampling) questionnaire with 238 employees and 34 questions. Smart-PLS analysis technique. Of the 32 indicators (2 indicators were eliminated), in the Measurement Outer Model the data has validity and reliability with the approach that has been achieved, while in the Inner Model, Path Coefficient Test all variables have a negative value with a value <-420 (weak category). Whereas at the R-square level of 0.688 (Moderate) it is able to create a goodness of fit robust and accurate value of 95.0%. The estimation results show that all variables have a negative direction coefficient with a significant effect of Compensation, Competence and Internal Control on fraud, while for Organizational Culture with a value of 0.138 > 0.05 it indicates no effect on fraud.
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