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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Manajemen "E M O R" INVENTORY: JURNAL AKUNTANSI Jurnal Manajerial Dinasti International Journal of Digital Business Management IDEI: Jurnal Ekonomi & Bisnis TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika juremi: jurnal riset ekonomi ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Branding: Jurnal Manajemen & Bisnis KINERJA : Jurnal Ekonomi dan Bisnis J-CEKI
BIYANTO, FRASTO
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Journal : Journal of Culture Accounting and Auditing

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Dampak Efek Pengamat, Sistem Whistleblowing, Asimetri Informasi, dan Tekanan Finansial pada Terjadinya Kecurangan dalam Laporan Keuangan Dewi, Risma Wati; Hatta, Atika Jauhari; Biyanto, Frasto
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6961

Abstract

This research was conducted to investigate the impact of the bystander effect, whistleblowing system, information asymmetry, and financial pressure on the condition of financial reports among employees of the Special Region of Yogyakarta Province and Central Java Province. A total of 102 employees were taken as samples using a purposive sampling method, and data collection was carried out through distributing questionnaires. Data analysis uses Multiple Linear Regression Analysis techniques. Research findings show that (1) the bystander effect variable has a significant positive influence on the condition of financial statements; (2) the violation reporting system variable has a significant positive effect on the condition of the financial statements; (3) the information asymmetry variable has a significant influence on the condition of financial statements; (4) The financial pressure variable also has a significant effect on the condition of the financial statements. These results provide an in-depth understanding of the factors that influence the condition of financial reports in the work environment. The implication is that organizations need to strengthen internal reporting systems, reduce information inequality, and manage financial pressures to prevent conditions from occurring. This research contributes to the context of corporate financial security and integrity and can be a basis for the development of more effective anti-fraud policies in the future..
Co-Authors Affan, Junaidi Amalia, Yusrina Ana Marcal Anacleto Roberto Carolina Soares Anggara Pramushinta Annisa Arief Budiarto Atika Jauhari Hatta Atika Jauharia Hatta Hambali Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Banutama, Berty Beby Ayu Wardhani Bria, Anggelina Yuniance Deranika Ratna Kristiana Devi Tri Nugraheni Dewi, Risma Wati Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Fernandes, Adelia Fithratun Nuha Tsabita Hening Hasna Reswara Hernandi J Irma Oktarina Safitri Jatinugroho, Robertus Cahyo Khotimatul Barki Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meiliasari, Vika Mimi Meriami Br Pane Miswanto Miswanto Muhammad Nabil Bouxit NENTA, YOSEP ARMANDO Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Oktafiani, Vani Perdana, Oksa Wisnu Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pramytha, Intan Anindya Pratama, Yondik Army Pratiwi, Chris Indah PUJISARI, YUSTI Putra, Gregorius Okta Putri Dharmana, Vanessa Putri, Ajeng Kharisma Rafifah, Ula Restu Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Reni Sara Indrawati Santos, Alfredo Dos Santosa, Harjuna Cipta Sempati May Al-Farrasi Seno Bagus W, R. Stefanus Setiawan Maini, Salesiana Shilfiyana, Dhindha Soares, Anacleto Roberto Carolina Soares, Casimiro Syamsuddin Syamsuddin Tay, Renya Rostika Oma Tekat Sukomardojo V. da Silva, Rita de Fátima Vidyaningrum, Bunga Wing Wahyu Winarno Wing Wahyu Winarno Wing Wahyu Winarto Wulandari, Amalia Dewi Yohanes Robinsius Neno Yudhasepti, Wikarisa YUSTI PUJISARI Yusti Pujisari