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All Journal Asia Pacific Fraud Journal Jurnal Akuntansi Keuangan dan Bisnis Trilogi Accounting & Business Research
Novita Novita
Trilogi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept Agung Hermawan; Novita Novita
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.196

Abstract

This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept. For companies engaged in financial service providers, the results of this study are expected to contribute to the implementation of governance, risk management, and compliance (GRC) in order to minimize potential fraud and achieve the expected goals. Respondents used in this study are the employees of Bank Perkreditan Rakyat (BPR). Data are collected using interviews, observations, and questionnaires. Descriptive analysis, data quality analysis, and structural model analysis are used to test hypotheses with the application of STATA version 14. The results show that the variables of corporate governance and risk management have a significant effect on the efforts to minimize potential fraud, while the variable of compliance has no significant effect on the efforts to minimize potential fraud. Due to several factors, such as the small scope of BPR compared to conventional banks and the small number of employees, the implementation of GRC has not been achieved optimally.
COSO: ENTERPRISE RISK MANAGEMENT SEBAGAI UPAYA MEMPERTAHANKAN KEBERLANGSUNGAN PERUSAHAAN JASA TRAVEL HAJI DAN UMRAH Muhammad Rizieq Fadilah; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1343

Abstract

This study was conducted to see whether there is an influence of Enterprise Risk Management (ERM) in maintaining business continuity in the Hajj and Umrah travel service business due to the closing of the Hajj and Umrah departure gates in 2020 and 2021 due to the Covid-19 pandemic. The object of this research is Jasa Daqu Travel, one of the providers of Hajj and Umrah travel services in Indonesia. Data processing methods are descriptive analysis and verification analysis using the Partial Least Square method using SMART-PLS Software. The sample used is all employees of Jasa Daqu Travel. The results of this study are Enterprise Risk Management (ERM) has the effect of being able to maintain the continuity of the Daqu Travel Services business by implementing the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication and supervision. The implication of this research is that Daqu Travel Services as a provider of Hajj and Umrah Travel Services in the future can maintain its business continuity during the Covid-19 pandemic by continuing to implement Enterprise Risk Management. Keywords: Enterprise Risk Management; Going Concern; Hajj and Umrah Travel
Pengaruh Latar Belakang Pendidikan CAE, Piagam Audit, Dan Komisaris Independen Terhadap Pengungkapan Manajemen Risiko (Studi Empiris Pada Perbankan 2019-2023) Irene Triwahyuni; Novita Novita
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6392

Abstract

Penelitian ini bertujuan untuk menguji pengaruh latar belakang pendidikan Chief Audit Excecutive (CAE), piagam audit, dan keberadaan komisaris independen terhadap pengungkapan manajemen risiko pada sektor perbankan yang terdaftar di BEI periode 2019-2023. Data yang diperoleh pada penelitian ini dikumpulkan dengan menggunakan metode purposif sampling yang berhasil memperoleh 37 perbankan. Penelitian ini menggunakan alat analisis StataMP 17. Hasil yang diperoleh yaitu, komisaris independen berpengaruh signifikan terhadap pengungkapan manajamen risiko berdasarkan COSO ERM. Sementara itu hubungan yang tidak signifikan adalah latar belakang pendidikan dan piagam audit yang dimiliki oleh seorang Chief Audit Excecutive (CAE).  
Co-Authors Agung Hermawan Irene Triwahyuni Muhammad Rizieq Fadilah