PENGARUH KUALITAS PELAKSANAAN GOOD CORPORATE GOVERNANCE, UKURAN (SIZE) DAN KOMPLEKSITAS BANK TERHADAP FRAUD (Kasus Pada Bank Umum Tahun 2007)

Abstract

ABSTRACT The purpose of this research is to investigate the influence of the Good Corporate Governance (GCG) performance quality, size and complexities on the fraud in the general banks in 2007. The dependent variable in this research is the fraud. While, the independent variables are the GCG performance quality, size of the bank, and the complexities of the bank. The main issue in this research is the large number of the fraud in the banks which is caused by the low GCG performance quality. To identify the main issue above, this paper takes a research about the influence of the GCG performance quality, size and complexities on the fraud in the general banks in 2007. The frame theory and data analysis are done by using double regression with the smallest quadratic equation, hypothesis test which is used to identify the partial regression coefficient is done by using t-statistic, and the F-statistic which is used to identify the influence of the independent variables on the dependent variable simultaneously on the level of significance 5 %. Besides that, this research also use classic assumption test which consists of normality test, multicollinearity test, heteroskedastisity test and autocorrelation test. The result of the analysis shows that the negative influence of the GCG performance quality and complexities of the bank on the fraud on the level of significance less than 5 % is approved. While, the influence of the size of the bank on the fraud isn’t approved. Keywords: Good Corporate Governance, fraud, the complexities and size of the bank.