Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Paradigma : Journal of Science, Religion and Culture Studies
Maharani -
Universitas Islam 45
Religion Humanities Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH BYSTANDER EFFECT, WHISTLEBLOWING, DAN PERILAKU ETIS TERHADAP FINANCIAL STATEMENT FRAUD Maharani -; Hadi Mahmudah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 18 No 2 (2021): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v18i2.2926

Abstract

In an organization or company, fraud is usually discovered by people within the organization. The existence of evidence of fraud, whether strong or weak, sometimes does not make people who know the fraud report to the authorities. The purpose of this study was to determine the effect of the bystander effect, whistleblowing, and ethical behavior on financial statement fraud. The method used is a quantitative method. The population in this study were all Bekasi District Civil Servants who served in the financial division of each agency. This study uses primary data from a questionnaire. The data were analyzed using multiple regression analysis. The results of this study indicate that the bystander effect has a positive effect on Financial Statement Fraud, while the whistleblowing variable and eris behavior have a negative effect on Financial Statement Fraud.
PENGARUH BYSTANDER EFFECT, WHISTLEBLOWING, DAN PERILAKU ETIS TERHADAP FINANCIAL STATEMENT FRAUD Maharani -; Hadi Mahmudah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 18 No 2 (2021): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v18i2.2926

Abstract

In an organization or company, fraud is usually discovered by people within the organization. The existence of evidence of fraud, whether strong or weak, sometimes does not make people who know the fraud report to the authorities. The purpose of this study was to determine the effect of the bystander effect, whistleblowing, and ethical behavior on financial statement fraud. The method used is a quantitative method. The population in this study were all Bekasi District Civil Servants who served in the financial division of each agency. This study uses primary data from a questionnaire. The data were analyzed using multiple regression analysis. The results of this study indicate that the bystander effect has a positive effect on Financial Statement Fraud, while the whistleblowing variable and eris behavior have a negative effect on Financial Statement Fraud.
Co-Authors hadi mahmudah