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All Journal Journal of Economics, Business, & Accountancy Ventura SAR (Soedirman Accounting Review): Journal of Accounting and Business Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Puspasari, Novita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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The effect of government internal auditors’ moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study Puspasari, Novita; Karunia Dewi, Meutia
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.514

Abstract

This study aims to examine the effect of government internal auditors’ moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 2×2 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.
DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL Irawan, Puput Ade; Susilowati, Dewi; Puspasari, Novita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1061.448 KB) | DOI: 10.20884/1.sar.2019.4.2.2467

Abstract

This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.
A BEAUTIFUL FUTURE IS BEING ABLE TO SPEAK ENGLISH Pratama Sutarmana, Aldy; Puspasari, Novita; Dewi, Sinta
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 3 No. 2 (2024): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Abstract

Pengabdian Kepada Masyarakat adalah kegiatan yang dilakukan untuk menumbuhkan rasa empati mahasiswa terhadap lingkungan sekitar. Kegiatan ini mengambil tema “ A Beautiful Future is Being Able To Speak English” pembelajaran Bahasa Inggris merupakan hal dasar yang seharusnya bisa didapatkan oleh semua orang, tetapi masih banyak anak-anak yang belum bisa mendaptakan hal tersebut. Adapun tujuan dari diselenggarakannya pengabdian ini peningkatan pengenalan penggunaan Bahasa Inggris dasar bagi anak-anak yang kurang mampu. Media pembelajaran melalui penyampaian materi dengan flash card, praktik dan tanya jawab. PKM ini dilaksanakan oleh tim dosen Universitas Pamulang bekerjasama dengan mahasiswa Kampus. Target sasaran adalah anak-anak berusia 6-10 tahun. Kegiatan berlangsung dengan baik dan mendapatkan sambutan dan antusisme dari pihak pengurus TBM Kolong. Kesimpulan yang diambil dari kegiatan ini yaitu dari kegiatan ini diharapkan anak-anak mulai menyukai dan mempelajari lebih lanjut hal-hal yang berkaitan dengan Bahasa Inggris sehingga nisa meningkatkan peluang untuk berteman dengan orang lain dari berbagai negara. Kata Kunci: bahasa inggris; pembelajaran; pengabdian kepada masyarakat
Co-Authors Dewi Susilowati Irawan, Puput Ade Meutia Karunia Dewi Pratama Sutarmana, Aldy Sinta Dewi