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Bridging governance and technology for fraud detection: Evidence from regional development banks in Indonesia

Type of the article: Research Article AbstractFraud remains a pervasive challenge undermining financial integrity and stability in the banking sector, particularly in developing economies. This study investigates the determinants of fraud detection effectiveness in Indonesian Regional Development B...

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Principais autores: Angginun Juwita Sari Harahap, Erlina
Formato: Artigo
Idioma:Inglês
Publicado em: LLC "CPC "Business Perspectives" 2026-05-01
coleção:Banks and Bank Systems
Assuntos:
auditor competency
fraud detection
Indonesia
information technology
internal control
Regional Development Banks
Acesso em linha:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/24351/BBS_2026_02_Harahap.pdf
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