Title: The Effect of Good Corporate Governance and Integrated Corporate Governance on Performance and Fraud with Growth as Variable Moderating
Author: Tugiantoro, Yuswar Z. Basri, Khomsiyah, Ari Purwanti
Abstract: The purpose of this study is to examine the effect of Good Corporate Governance (CG or GCG) and Integrated Corporate Governance (ICG) on performance and fraud in the public-listed banks in Indonesia during 2015 to 2018, moderated by growth variables. GCG and ICG are assessed based on banks’ annual report disclosure, according to Financial Services Authority (OJK) assessment standards. Performance appraisal is an appraisal of stock price performance in the capital market using stock returns with the Jensen Index. Fraud assessment is based on a 5 (five) assessment of 8 (eight) fraud assessments by Beneish M. Score. To strengthen the effect of GCG and ICG on performance, growth variables are used which consist of income growth and financing growth indicators, while to strengthen the relationship of GCG and ICG effect on fraud, growth variables are used which consist of asset growth and TPF Growth indicators. The result shows that GCG and ICG had no effect on performa...
ISSN:0249-4655
Publisher:Knowledge-Ridge Publishers
Area/Scope:Business Economics and Management ;Social Science, Literature, Arts and Humanities; Engineering and Technology; Life Science and Physical Science; Health and Medical Science
Frequency: Monthly
Format:Online & Print
Language:English
Review-Process:Double Blinded
•Access: Open Access