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Determinant of Fraud Detection on Financial Statement Hatuwe, Rahma Satya Masna; Musa, Muhammad Nur Deni; -, Saling; Marihi, La Ode
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v3.i1.p16-26

Abstract

This study was a replication of conceptual model of empirical studies aimed to analyze the effect of professional skepticisms, auditor experience, competency, independence and time pressure on the fraud detection of financial statement. The result of this study was expected to be able reducing the gap among the so many empirical studies existing. This study could be categorized as explanatory research. The samples in this study were all the auditors in BPKP Maluku and Papua consisting of 88 auditors. The analysis tool used was multiple linear regression analysis with questionnaire instrument as data collection instrument. The result of this study showed that (1) Professional skepticism and auditors experience hand significant impact on the author ability in detecting fraud on financial statement. (2) Competence and independence of auditors had not significant effect on the auditors ability in detecting fraud. (3) Time pressure affected the auditors ability in detecting fraud but it was not significant.
The Influence of Financial Literacy, Self-Control and Parents's Socio Economic Status on Students Consumptive Behavior Putri, Rahmatia Eka; Sutieman, Entar; Noy, Ismail R; Marihi, La Ode; Pattiasina, Victor
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v3.i2.p125-140

Abstract

This study was conducted to examine the effect of the variables Influence of financial literacy, self control and parents' socio economic status on the consumptive behavior of Korean Pop (K-Pop) fan students in Jayapura City. The population of this study were students who were fans of k-pop music in the city of Jayapura who followed the Army_Jayapura Instagram as many as 207 people. Based on the purposive sampling technique, a sample of 104 people was obtained. This study uses descriptive quantitative methods obtained from distributing questionnaires through google form. The analysis technique used is multiple linear regression. The results of the study show that: (1) Financial literacy has a significant effect on consumptive behavior. (2) Self control has a significant effect on consumptive behavior. (3) Parents' socio economic status has no effect on consumptive behavior. (4) Financial literacy, self control and socio economic status of parents have a significant simultaneous effect on consumptive behavior in Korean Pop (K-Pop) music fan students in Jayapura City.