MODEL DETEKSI FRAUD PADA PERBANKAN BUKU 1 DI INDONESIA

Josep Ginting, Christiana Tjitradinata

Abstract


Makalah ini menganalisis hubungan antara distorsi akuntansi sebagai indikator probabilitas kecurangan dan rasio FDIC yang dimodifikasi di perbankan BUKU 1 di Indonesia yang sudah terdaftar di Bursa Efek Indonesia. Alat statistik regresi kuadrat terkecil digunakan untuk menjelaskan arah hubungan rasio FDIC yang dimodifikasi terhadap probabilitas kecurangan. Peneliti menemukan bahwa model pendeteksian kecurangan yang diusulkan dalam makalah ini dapat diterapkan dan diterima pada R-squared sebesar 91,54%. NPL, LDR, NCL ke L, NII ke EA, dan EG adalah rasio signifikan yang secara signifikan akan mempengaruhi probabilitas penipuan. Peneliti menyimpulkan bahwa model yang diusulkan layak untuk digunakan oleh pengguna laporan keuangan sebagai alat analisis.


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DOI: http://dx.doi.org/10.25105/semnas.v0i0.5863

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