{"id":"https://openalex.org/W4382894325","doi":"https://doi.org/10.21532/apfjournal.v8i1.296","title":"Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention?","display_name":"Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention?","publication_year":2023,"publication_date":"2023-06-30","ids":{"openalex":"https://openalex.org/W4382894325","doi":"https://doi.org/10.21532/apfjournal.v8i1.296"},"language":"en","primary_location":{"id":"doi:10.21532/apfjournal.v8i1.296","doi":"https://doi.org/10.21532/apfjournal.v8i1.296","is_oa":true,"landing_page_url":"https://doi.org/10.21532/apfjournal.v8i1.296","pdf_url":"https://apfjournal.or.id/index.php/apf/article/download/296/268","source":{"id":"https://openalex.org/S4210174591","display_name":"Asia Pacific Fraud Journal","issn_l":"2502-695X","issn":["2502-695X","2502-8731"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia Pacific Fraud Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://apfjournal.or.id/index.php/apf/article/download/296/268","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070067921","display_name":"Andrew Christian Sudjono","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I137666373","display_name":"Parahyangan Catholic University","ror":"https://ror.org/01texbd31","country_code":"ID","type":"education","lineage":["https://openalex.org/I137666373"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Andrew Christian Sudjono","raw_affiliation_strings":["Accounting Department, Faculty of Economics\r\nUniversitas Katolik Parahyangan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Faculty of Economics\r\nUniversitas Katolik Parahyangan","institution_ids":["https://openalex.org/I137666373"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5070067921"],"corresponding_institution_ids":["https://openalex.org/I137666373"],"apc_list":null,"apc_paid":null,"fwci":3.5352,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.92526236,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"8","issue":"1","first_page":"155","last_page":"155"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.0364999994635582,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9610000252723694},{"id":"https://openalex.org/keywords/whistleblowing-system","display_name":"whistleblowing system","score":0.9419999718666077},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9829999804496765},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9990000128746033},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.7639999985694885},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.9670000076293945},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9350000023841858},{"id":"https://openalex.org/keywords/internal-audit-unit","display_name":"internal audit unit","score":0.9259999990463257},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.35100001096725464}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7567862868309021},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.740093469619751},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7314648628234863},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7275611162185669},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7040922045707703},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6963067054748535},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.584494948387146},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.4777188301086426},{"id":"https://openalex.org/C11489865","wikidata":"https://www.wikidata.org/wiki/Q944806","display_name":"Operational risk","level":3,"score":0.4195478558540344},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.33220505714416504},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.27658310532569885},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22260919213294983},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0810440182685852},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07288286089897156},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21532/apfjournal.v8i1.296","doi":"https://doi.org/10.21532/apfjournal.v8i1.296","is_oa":true,"landing_page_url":"https://doi.org/10.21532/apfjournal.v8i1.296","pdf_url":"https://apfjournal.or.id/index.php/apf/article/download/296/268","source":{"id":"https://openalex.org/S4210174591","display_name":"Asia Pacific Fraud Journal","issn_l":"2502-695X","issn":["2502-695X","2502-8731"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia Pacific Fraud Journal","raw_type":"journal-article"},{"id":"pmh:oai:apfjournal.or.id:article/296","doi":null,"is_oa":true,"landing_page_url":"https://apfjournal.or.id/index.php/apf/article/view/296","pdf_url":null,"source":{"id":"https://openalex.org/S4210174591","display_name":"Asia Pacific Fraud Journal","issn_l":"2502-695X","issn":["2502-695X","2502-8731"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.21532/apfjournal.v8i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.21532/apfjournal.v8i1.296","doi":"https://doi.org/10.21532/apfjournal.v8i1.296","is_oa":true,"landing_page_url":"https://doi.org/10.21532/apfjournal.v8i1.296","pdf_url":"https://apfjournal.or.id/index.php/apf/article/download/296/268","source":{"id":"https://openalex.org/S4210174591","display_name":"Asia Pacific Fraud Journal","issn_l":"2502-695X","issn":["2502-695X","2502-8731"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia Pacific Fraud Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4382894325.pdf","grobid_xml":"https://content.openalex.org/works/W4382894325.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W1680763234","https://openalex.org/W2291962776","https://openalex.org/W2504681263","https://openalex.org/W2592596324","https://openalex.org/W2781884711","https://openalex.org/W2793088371","https://openalex.org/W2885975017","https://openalex.org/W2895875135","https://openalex.org/W2909692951","https://openalex.org/W2945792041","https://openalex.org/W2984521360","https://openalex.org/W3015606751","https://openalex.org/W3035169663","https://openalex.org/W3090503407","https://openalex.org/W3102997279","https://openalex.org/W3107207943","https://openalex.org/W3108781068","https://openalex.org/W3129248934","https://openalex.org/W3130003216","https://openalex.org/W3173276785","https://openalex.org/W3192523355","https://openalex.org/W3211041425","https://openalex.org/W4206494366","https://openalex.org/W4211006853","https://openalex.org/W4242991972","https://openalex.org/W4253351822","https://openalex.org/W4315486696","https://openalex.org/W4391670209"],"related_works":["https://openalex.org/W4323570123","https://openalex.org/W3217541592","https://openalex.org/W7219098392","https://openalex.org/W7215952080","https://openalex.org/W7166844525","https://openalex.org/W4415149832","https://openalex.org/W7060954142","https://openalex.org/W4393352398","https://openalex.org/W4312833209","https://openalex.org/W4213010236"],"abstract_inverted_index":{"Fraud":[0],"can":[1],"damage":[2],"a":[3,69],"business":[4],"organization,":[5],"and":[6,12,26,50,57,107,118,144,149,158,166],"it":[7],"might":[8],"threaten":[9],"the":[10,39,91,102,108,114,125,155],"goals":[11],"targets":[13],"achievement.":[14],"It":[15,82],"is":[16,64,83,98,138],"very":[17],"important":[18,171],"to":[19,80,123,135],"implement":[20],"an":[21,170],"effective":[22],"strategy":[23],"for":[24,75],"detecting":[25],"preventing":[27],"fraud.":[28],"This":[29],"research":[30],"measures":[31],"how":[32],"good":[33,86,103],"corporate":[34,87,104],"governance":[35,88,105],"principles,":[36],"represented":[37,162],"by":[38,93,101,111,140,163],"board":[40,115],"of":[41,71,116],"commissioners":[42,117],"(BoC),":[43],"audit":[44,48,119,130,142],"committee":[45,120],"(AC),":[46],"internal":[47,129,141],"units,":[49],"also":[51],"whistleblowing":[52,109,126,145,167],"system":[53,110,168],"support":[54],"fraud":[55,96,137,174],"detection":[56,97],"prevention":[58],"in":[59],"banking":[60],"companies.":[61],"The":[62],"data":[63,74],"analyzed":[65],"using":[66],"SMART-PLS":[67],"with":[68],"total":[70],"8":[72],"banks\u2019":[73],"seven":[76],"years":[77],"from":[78],"2015":[79],"2021.":[81],"found":[84,122],"that":[85,153],"executors":[89],"affect":[90,124],"WBS":[92],"51.3%,":[94],"while":[95,128],"affected":[99,139],"both":[100,154],"mechanism":[106],"37.5%.":[112],"Both":[113,147],"were":[121],"system,":[127],"units":[131,143],"don\u2019t.":[132],"In":[133],"contrast":[134],"this,":[136],"systems.":[146],"regulators":[148],"companies":[150],"must":[151],"realize":[152],"human":[156],"aspect":[157],"technology":[159],"aspect,":[160],"each":[161],"GCG":[164],"principles":[165],"have":[169],"effect":[172],"on":[173],"detection.":[175]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-07-03T00:00:00"}