Fraud Prevention Analysis: Perceptions of Bank Sumsel-Babel Employees

Abstract

If a nation’s financial statements are stable and exist, and the financial system is stable, banking companies can contribute to economic growth. The growth or development of the banking world is not only dominated by certain banks such as BUMN Banks or Private Banks. However, this is also experienced by Regional Development Banks. In several cases in banking, Fraud occurs due to internal processes (human error), system failures, or external errors. This research uses a quantitative research method with a questionnaire observation approach, with the object respondents being Bank Sumsel-Babel employees, totaling 238 respondents and 34 question instruments—Smart-PLS analysis technique. Of the 32 indicators (2 indicators omitted), in the outer measurement model, data has validity and reliability with the approach that has been achieved. At the same time, in the inner path coefficient test model, all variables are negative with a value 0.05, indicates no effect on Fraud.

Keywords

• smartpls
• fraud
• organizational culture
• compensation
• internal control
• banking company