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All Journal Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement DEDIKASI PKM Jurnal ABM Mengabdi Journal of Interdisciplinary Socio-Economic and Community Study Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Reviu Akuntansi, Keuangan, dan Sistem Informasi Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS)
Nurlita Novianti
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Asia Pacific Fraud Journal

 1 
Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud Nurlita Novianti
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.234

Abstract

The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.
Implementation of Information Technology, Opportunity, and Tendency of Fraud Nurlita Novianti; Yuki Firmanto
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.255

Abstract

The research investigates the impact of fraud in Indonesian public sector by using information technology phenomenon. The study investigates the impact of information technology on the tendency of fraud through mediation to construct an opportunity. Based on the logical thinking of information technology provides capabilities for companies that could potentially open up an opportunity for fraud perpetrators to commit fraud. Therefore, the first test of the research examines the effect of information technology to construct an opportunity. The second test, the research explores the information technology that influence the tendency of fraud without mediation to construct an opportunity. The research uses a group of 58 person who experienced in finance and procurement departments using the judgment sampling method. Partial Least Squares was used to analyze the data. The findings indicate that the existence of information technology within an agency to provide the benefits of information technology capability that was conceived as a media and, therefore, information technology capability will also be able to provide a loophole for fraud perpetrators to do fraud.
Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor Kemala Maulida; Nurlita Novianti
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.331

Abstract

The extraordinary effect of the Covid-19 outbreak, which pushes society and government to deal with a new normal in the face of situation uncertainty, raises the risk of fraud. The goal of this study is to predict and explain the effect of audit expertise, independence, and professional skepticism on fraud detection, with time pressure acting as a moderating variable. This inquiry employed the explanatory approach. The population comprises of BPK RI (The Audit Board of the Republic of Indonesia) and BPKP (Finance and Development Supervisory Agency) auditors from South Kalimantan Province, and the samples include 85 respondents. Surveys are used to collect data. The data suggest that audit knowledge and professional skepticism have a positive influence on fraud detection; independence has no effect on fraud detection; and time constraint has no effect on fraud detection.
The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable Hasna, Dinda Aulia; Novianti, Nurlita
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.350

Abstract

Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation. By analyzing the audit committee’s function as a moderating variable, this study seeks to ascertain the impact of the notion of fraud on financial statement fraud. Six elements make up the theory: opportunity, pressure, capability, hubris, rationalization, and collusion. Financial statement fraud is quantified using the F-Score Model. Forty-three construction businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022 are included in the sample. A component of the selection process was purposive sampling. Statistical Product and Service Solutions version 25 was used to process the results of the moderating regression analysis. The findings indicate that while opportunity, rationalization, and arrogance have little influence on financial statement fraud, cooperation does. On the other hand, capability and pressure have a beneficial impact. Furthermore, the audit committee does not regulate financial statement fraud via rationalization and arrogance; Rather, it does so through pressure, opportunity, capacity, and collaboration. Businesses should consider the factors that affect financial statement fraud detection, according to the study’s findings.
The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable Hasna, Dinda Aulia; Novianti, Nurlita
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.350

Abstract

Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation. By analyzing the audit committee’s function as a moderating variable, this study seeks to ascertain the impact of the notion of fraud on financial statement fraud. Six elements make up the theory: opportunity, pressure, capability, hubris, rationalization, and collusion. Financial statement fraud is quantified using the F-Score Model. Forty-three construction businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022 are included in the sample. A component of the selection process was purposive sampling. Statistical Product and Service Solutions version 25 was used to process the results of the moderating regression analysis. The findings indicate that while opportunity, rationalization, and arrogance have little influence on financial statement fraud, cooperation does. On the other hand, capability and pressure have a beneficial impact. Furthermore, the audit committee does not regulate financial statement fraud via rationalization and arrogance; Rather, it does so through pressure, opportunity, capacity, and collaboration. Businesses should consider the factors that affect financial statement fraud detection, according to the study’s findings.
Co-Authors Abror, Moh Afif adhyatmaka, dhafy Afia, Tutut Mei Nur Alfandia, Nurlita Sukma Anita Wijayanti Anita Wijayanti Arum Prastiwi Asmoro, Priandhita Sukowati Aulia Fuad Rahman Cindy Cornelia Wahyu Wardani Edlyn Khurotul Aini Endang Mardiati Fitrotul Laili Gugus Irianto Hanifa Maulani Ramadhan Hasna, Dinda Aulia Hudzaifah Abdurrahman Al'alim Icha Bella Febriyanti Isa, Yudisthira Jannata Muhammad Jefri Ilham Rachmawan Jeremy Ivan Kemala Maulida Kristin Rosalina Laksono Trisnantoro Lidya Zhafira Nadafajar Nurmani'ah Widianti Novianti Mukti Wibowo Nuralam, Inggang Perwangsa Nurul Anisa Priandhita Sukowidyanti Asmoro Puspita, Ayu Fury Putu Prima Wulandari Sharfina Amalia Tutut Mei Nur Afia Widyasari, Hani Sekar Wulandari, Putu Yuki Firmanto Yuki Firmanto Zaki Baridwan Zakiyah Darojah