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All Journal Journal of Accounting and Investment SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Asia Pacific Fraud Journal JURNAL MANAJEMEN Journal of Contemporary Accounting Solusi: Jurnal Kajian Ekonomi dan Bisnis Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation
Seto Satriyo Bayu Aji
Universitas Aisyiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Asia Pacific Fraud Journal

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THE DETERMINANTS AFFECTING FRAUD TRENDS Seto Satriyo Bayu Aji
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.498 KB) | DOI: 10.21532/apfj.001.18.03.01.03

Abstract

This study aims to examine the determinants that influence the tendency of fraud in medium-sized companies in Yogyakarta. The variables used in this study are ethics, compensation conformity, leadership stlye, and fraud. The population in this study is medium-sized companies in Yogyakarta. Sampling is done by using purposive sampling method. The sample used is the staff of medium-sized companies in Yogyakarta. The research model uses SmartPLS 2.0 in proccesing data. The results of this study show that ethics has a negative effect on fraud; compensation conformity has a negative effect on fraud; and leadership style has a negative effect on fraud.
FACTORS AFFECTING THE USE OF FORENSIC ACCOUNTING SERVICES AN EMPIRICAL STUDY ON INDONESIAN BANKS Seto Satriyo Bayu Aji; Dekar Urumsah
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1546.752 KB) | DOI: 10.21532/apfj.001.16.01.01.12

Abstract

The increase in fraud action against financial reports make many people uneasy and considering to use Forensic Accounting Services to prevent and detect fraud. This study aimed to analyse the factors affecting The Intention to Use Forensic Accounting Services in the Banking Industry in Yogyakarta. This research used the survey method and used primary data, which obtained from the population of heads of division and internal auditor staff. This research used SmartPls 2.0 to processed the data with 110 data has been processed.Results of the study find that The Perceived Benefits of Using Forensic Accounting Services affects the Attitudes towards Forensic Accounting Services. Additionally Attitudes toward Forensic Accounting Services, Government Pressure and Internal Control Systems affect the Intention to Use Forensic Accounting Services. Researchers also found that there is no affect of Perceived Risks of Forensic Accounting Services on The Attitudes towards Forensic Accounting Services, as well as Stakeholder Pressure and Time budget Pressure does not affect The Intention to Use Forensic Accounting Services.
Co-Authors Al Haetami, Muhammad Ibnu Hajar Al-Haetami, Muhammad Ibnu Hajar Amalia, Hanifah Adhe Andriani, Monika Dekar Urumsah Diska Arliena Hafni, Diska Arliena Hamdani, Rizki Lurhito, Suli Musoli Nugroho, Hendrato Setiabudi Putri, Raisya Nuraini Rahmawati, Fitri Maulidah Rahmida, Mislya Rifandi, Muhamad