THE EFFECT OF THE FRAUD TRIANGLE ON FRAUD WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE

Wahyu Devita Sari, Liliek Nur Sulistiyowati, Ririh Anggraini Setyahety

Abstract


This study aims to analyze the impact of the fraud triangle on the occurrence of fraud, with good corporate governance as a factor influencing the relationship. The study was conducted at Regional Development Banks (BPD) registered with the Financial Services Authority (OJK) from 2019 to 2024. The approach used was a quantitative approach. The data used were secondary data, obtained from the official OJK website and BPD websites selected using a purposive sampling method. To analyze the data assistance, logistic regression analysis was used with SPSS version 25 software. The results showed that Financial Target and In-Effective Monitoring had a significant positive influence on the occurrence of fraud. Meanwhile, Auditor Change did not have a significant influence on the condition. In addition, GCG can affect the relationship between Financial Target and In-Effective Monitoring on the condition. However, good corporate governance did not affect the relationship between Auditor Change and the condition. In addition, good corporate governance also has an influence on the condition. The findings of this study indicate the need to enforce good governance principles as a strategic step in preventing the occurrence of fraud. This research also contributes to the development of public sector accounting literature, especially in understanding the role of moderating variables in the relationship between determinants and the quality of financial reporting.


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