This study examined the effect of information technology governance, internal control, and organizational culture of early prevention of potential fraud based on the perception of bank employees. The population was all the Indonesia Stock Exchange listed banks. The sampling method used a combination method, namely random sampling for bank selection and convenience sampling of survey respondents. The number of sample banks that responded was 14 banks, and the number of respondents was 72 people. We measured the variables with a Likert scale and used partial least square (PLS) for the data analysis. The results proved that internal control and organizational culture had a significant positive effect on early warning for fraud. Information technology governance had a positive, but not significant impact on early warning for fraud. Therefore, the banking industry, which has highly regulated business activities has implemented adequate internal control and organizational culture as an effective early warning for fraud. Despite the application of IT in the banking industry in Indonesia it has not been massive, so the influence of IT governance on early warning of fraud was not significant. Contribution/ Originality:This research provided empirical evidence about how information technology governance, internal control, and organizational culture can be useful tools in early warning of fraud in banking companies in Indonesia and can be beneficial for banking companies in other countries. BACKGROUNDThe national financial industry, especially banking, is currently overshadowed by acts of crime that manipulate information intending to earn profits (fraud) committed by internal and external parties. According to the FICO-Fair Isaac Corporation (2019) there are several issues surrounding fraud in the Asia Pacific (APAC) banks that include: 74 percent of Asia Pacific (APAC) banks surveyed believe that cases of fraud in their state will increase moderately or significantly in the future. More than 50 percent of APAC banks' continue to block cards on the first fraud alert. Only 6 percent will keep the card open while trying to confirm fraud with the customer. Overall fraud losses remain the leading indicator for 80 percent of fraud departments at APAC banks.

The purpose of this paper is to study the effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. The data for the study comes from questionnaires collected by the survey method. Smart PLS 3.0 is an analytical technique used in research, with 99 people as the data. The results indicate that the implementation of PSAK adoption of IFRS and GCG principles had a substantial favorable impact on financial report quality.

In order to obtain an unqualified opinion, several instruments that are used as a standard for achieving opinion are required, including the application of government accounting standards and sufficiently good internal controls so that the management of financial statements can be accounted for in accordance with applicable regulations. Data was collected by distributing questionnaires to the administration and finance of each regional work unit to get the correct data. government accounting standards do not have a good impact on the achievement of opinion if it is not implemented by the government both central and regional and internal control can have a good impact on the achievement of opinion.

This research aims to analyze the effect of media reputation, customer satisfaction, and digital banking on the financial performance of Rural Banks (BPR) with risk management moderation. The population of BPRs from 2019 to 2020 was 1,403 by using the purposive sampling method which obtained 29 BPR samples. This study uses the MRA analysis model and Eviews. The empirical findings conclude that customer satisfaction has a significant positive effect on financial performance, while media reputation and digital banking have no impact on financial performance. The results of moderated regression analysis concluded that risk management did not moderate the relationship of the three variables toward financial performance. This study is expected to provide input for BPR management in Indonesia to be more intense in reanalyzing all aspects that can support the improvement of BPR bank performance to modernize the service system, be more attentive to the internal management to avoid the internal fraud cases, and maintain the good image to prevent the possible bad news that can damage the bank's reputation.