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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Humanities and Social Studies
Fauzi, Achmad Zulfikar
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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The Influence Of Demographics And Financial Literacy On Investment Behavior With Risk Attitude Moderation In Bpkp Civil Servants Fauzi, Achmad Zulfikar; Hanggraeni, Dewi
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3.10405

Abstract

This research aims to investigate the influence of demographic factors and financial literacy on risk attitudes and investment behavior among Civil Servants (PNS) of the Financial and Development Supervisory Agency (BPKP) as well as the moderating role of risk attitudes in this relationship. Data was collected from 272 BPKP civil servants and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The research results show that demographic factors such as age and educational background have a significant effect on risk attitude. Apart from that, age, gender and income level have a significant effect on investment behavior. Financial literacy is proven to have a positive and significant influence on risk attitude and investment behavior. Risk attitude also has a positive and significant influence on investment behavior. The moderating role of risk attitude is proven to be significant on the relationship between demographic factors and investment behavior, but not significant on the relationship between financial literacy and investment behavior. These findings provide important implications for financial managers and policy makers at BPKP to consider demographic factors and financial literacy in an effort to increase financial literacy and risk management among civil servants as well as encourage the development of more effective financial training programs and personalize investment strategies according to risk profiles. individual .  
Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan Pada Kode Etik Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Fraud ( Kecurangan ) Fauzi, Achmad Zulfikar; Perdana, Halim Dedy; ., Sulardi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud (kecurangan). Semua variabel diukur menggunakan daftar pertanyaan/kuisioner yang dibagikan ke sampel. Populasi dalam penelitian ini adalah seluruh auditor pada Perwakilan BPKP Provinsi Jawa Tengah. Penelitian ini menggunakan tekhnik random sampling. Peneliti menyebarkan 50 kuisioner kepada auditor Perwakilan BPKP Provinsi Jateng, sedangkan jumlah kuisioner yang memenuhi kriteria sebanyak 42 eksemplar. Pengujian hipotesis penelitian ini menggunakan analisis regresi berganda. Hasil uji dari regresi berganda menunjukkan bahwa kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif berpengaruh positif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud. Kepatuhan pada kode etik memiliki tingkat signigikansi yang paling tinggi dibandingkan tiga variabel lainya.
Co-Authors Halim Dedy Perdana Hanggraeni, Dewi Sulardi .