Asia Pacific is the region with the highest number of losses in the world. While Indonesia ranks fourth in the number of frauds, it has the highest increase in frauds based on the CPI index. This ...study aims to examine employee fraud triggered by the six components of the fraud hexagon. This study tries to develop the hexagon fraud element by adding power distance elements and using ethical values as a moderating variable. This study conducted a survey of 351 respondents. Using a purposive sampling method, the heads of funds, heads of credit, heads of treasurers and heads of accountants were selected as respondents in 128 rural banks in Bali. PLS displays an adjusted R2 value of 0.331. Not all elements of the fraud hexagon are proven to influence fraud. Only pressure, opportunity, rationalization, and ego affect employees in committing fraud. Meanwhile, power distance as an additional element of the fraud hexagon can increase fraud. Ethical values can become an anti-fraud strategy in reducing employee pressure and ego in committing fraud. The results of this study will provide input for rural bank managers to anticipate factors that increase employee fraud and increase the role of ethical values in suppressing employees’ desire to commit fraud.
The COVID-19 (novel coronavirus disease 2019) has become a worldwide disaster. This pandemic not only affected the world economy but also the family economy. Good financial literacy will help ...individuals avoid financial problems, especially during the COVID-19 pandemic. Financial literacy can facilitate individuals to manage their income well even in demanding situations. This study aims to analyse how financial literacy helps in the depression condition of the COVID-19 pandemic. This study takes a sample of 396 household heads. This study uses partial least square (PLS) analysis to analyse the data. Results show that all financial attitudes, behaviour and literacy variables positively affect financial literacy and wellbeing. The implication of this research is that financial literacy, which is reflected by financial attitudes and behaviour plays a key role in public financial welfare.
Fraud triangle theory popularized by Cressey (1953) and adopted by Statement of Auditing Standards No. 99, states that fraud occurs when there are three elements, namely: pressure, opportunity, and ...rationalization. This theory is criticized because it is considered unable to describe all the motivations of fraud perpetrators. This study aimed at developing Homer (2020) research, expanding it with criticism and developing variables in the fraud triangle. This research did not only focus on types of fraud based on the fraud tree but also added academic fraud. Methodologically, this research was a systematic literature review using six steps in determining the samples. This study summarized 25 Scopus articles using at least one element of the fraud triangle. From the 25 included studies, 80 percent reviewed the three elements of the fraud triangle in their research. As much as 60 percent of research results supported that the three elements of the fraud triangle can increase fraud motivation. Although the fraud triangle theory has received much criticism, researchers are trying to develop the fraud triangle theory by adding other variables and with theoretical support. This review recommends filling the research gap in developing the fraud triangle theory by looking at previous researches.
Dalam perkembangannya ada berbagai permasalahan yang dihadapi koperasi, misalnya dalam pembiayaan dan permodalan. Agar mampu bersaing dengan lembaga keuangan lainnya, maka koperasi harus menentukan ...kebijakan dan strategi yang harus dikembangkan dan ditingkatkan. Salah satu kebijakan yang dapat diambil adalah meningkatkan efektivitas sistem pengendalian intern. Sistem pengendalian dalam koperasi diduga ditentukan oleh ukuran koperasi, jenis koperasi serta pengalaman kepengurusan dan manajemen. Penelitian pada koperasi jarang dilakukan karena koperasi sering dianggap sebagai organisasi kecil yang tidak begitu memerlukan pengendalian intern. Sampel yang digunakan dalam penelitian ini terdiri dari 98 koperasi dari 4.231 koperasi yang aktif di Bali dengan menyebarkan kuisioner pada koperasi-koperasi tersebut. Penyebaran kuisioner dilakukan dengan teknik simple random sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah ukuran koperasi berpengaruh positif terhadap kualitas sistem pengendalian intern, jenis koperasi berpengaruh terhadap kualitas sistem pengendalian intern, dan pengalaman kepengurusan dan manajemen tidak berpengaruh terhadap kualitas sistem pengendalian intern.
Creative industry or what is often called the creative economy is an economic activity that includes industrial activities by empowering human creative power as an asset to add economic value. The ...increasing number of culinary SMEs from year to year indicates that culinary SMEs are actually very potential, but the existence of this business phenomenon shows that there is an inability in market competition to meet the needs of buyers who are increasingly different. This study aims to examine the effect of green intellectual capital on excellence. competition and its impact on performance. This study took a sample of culinary SMEs in the city of Denpasar. Determination of the sample using proportional stratified random sampling. The number of samples is determined by the Slovin formula with an error of 5% so that a sample of 384 SMEs is obtained. The analytical technique used is PLS to test the effect. The results show that green intellectual capital that adopts three elements, namely green human capital, green structural capital, and green relational capital able to increase the competitiveness of SMEs. The three elements of green intellectual capital that synergize and can be maximized by MSMEs can improve performance. The higher the competitiveness of SMEs, of course, will have an impact on the higher the company's opportunities to earn profits and improve its performance.
Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is ...a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings.
Kontinuitas perusahaan dapat diidentifikasi dari laporan keuangannya yang dikeluarkan oleh auditor. Kemampuan perusahaan dalam menyelesaikan kewajibannya merupakan hal yang diperhatikan oleh ...perusahaan untuk mempertahankan eksistensinya dalam persaingan yang ketat ini. Oleh karena itu, penelitian ini memiliki tujuan untuk mengetahui pengaruh pada ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap ekuitas, kualitas audit, opini audit tahun sebelumnya pada kecenderungan penerimaan opini audit going concern di perusahaan manufaktur yang terdaftar di Indonesia Bursa Efek. Menggunakan populasi data dari 165 perusahaan manufaktur terdaftar di Bursa Efek Indonesia dari 2016 hingga 2018, menggunakan teknik analisis data purposive sampling, menghasilkan 68 unit perusahaan manufaktur sebagai sampel penelitian per tahun dan menjadi 240 sampel penelitian selama 3 tahun. Metode Analisis Data yang digunakan adalah Analisis Regresi Logistik. Dari hasil uji hipotesis diperoleh hasil bahwa ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap modal, kualitas audit, dan opini audit periode sebelumnya tidak mempengaruhi kecenderungan opini audit going concern.
Kontinuitas perusahaan dapat diidentifikasi dari laporan keuangannya yang dikeluarkan oleh auditor. Kemampuan perusahaan dalam menyelesaikan kewajibannya merupakan hal yang diperhatikan oleh ...perusahaan untuk mempertahankan eksistensinya dalam persaingan yang ketat ini. Oleh karena itu, penelitian ini memiliki tujuan untuk mengetahui pengaruh pada ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap ekuitas, kualitas audit, opini audit tahun sebelumnya pada kecenderungan penerimaan opini audit going concern di perusahaan manufaktur yang terdaftar di Indonesia Bursa Efek. Menggunakan populasi data dari 165 perusahaan manufaktur terdaftar di Bursa Efek Indonesia dari 2016 hingga 2018, menggunakan teknik analisis data purposive sampling, menghasilkan 68 unit perusahaan manufaktur sebagai sampel penelitian per tahun dan menjadi 240 sampel penelitian selama 3 tahun. Metode Analisis Data yang digunakan adalah Analisis Regresi Logistik. Dari hasil uji hipotesis diperoleh hasil bahwa ukuran perusahaan, perkembangan perusahaan, rasio hutang terhadap modal, kualitas audit, dan opini audit periode sebelumnya tidak mempengaruhi kecenderungan opini audit going concern.
Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of ...profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.
The purpose of this study is to find empirical evidence of the effect of independence, work experience, professional ethics, motivation, and professional expertise on the audit quality of the ...Supervisory Board in LPD located at Denpasar-Bali. Lembaga Perkreditan Desa (LPD) is the financial institution based on local culture. They grow rapidly because of emotional bond with their customer. The LPD was formed because of the common desire to encourage the economic progress of the village where they live based on local wisdom. The population is collected from all LPD registered in Denpasar. The total number of respondents of this study is 99, with multiple regression analysis is used. The results of this study finds that independence, work experience, and professional skills do not affect the audit quality of supervisory board. The supervisory board has a great social responsibility in the existence of the LPD. Professional ethics and motivation positively have an important role influencing the audit quality of supervisory board. As the LPD only have a governor regulation, the supervisory board is the important key to keep an eye of the LPD’s performance. LDP as an economic cultural heritage must always maintain the trust of the local community.
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