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All Journal International Journal of Financial, Accounting, and Management Dinasti International Journal of Education Management and Social Science
Khomsiyah Khomsiyah
Trisakti University, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Education

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Moral development as the influencer of fraud detection Heliantono Heliantono; Itjang D. Gunawan; Khomsiyah Khomsiyah; Regina J. Arsjah
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.159

Abstract

Purpose: The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research Methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention. Keywords: Kohlberg moral development, Education, CPE on fraud, Fraud detection
The Effect of Sustainable Production, Green Intellectual Capital, and Green Technology Innovation on Sustainable Finance with Green Strategic Management as a Moderating Variable Sebastianus Laurens; Khomsiyah Khomsiyah; Titik Aryati
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 4 (2026): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i4.6570

Abstract

This study aims to examine the effects of sustainable production, green intellectual capital, and green technological innovation on sustainable finance, as well as the moderating role of green strategic management in these relationships. A total of 352 respondents from production companies in Indonesia were randomly selected and participated by completing the questionnaires. Each indicator item in each variable was assessed using an interval scale. The results show positive relationships between sustainable production, green intellectual capital, and green technological innovation with sustainable finance. The positive correlation between sustainable production and sustainable finance can be strengthened by green strategic management. However, green strategic management does not strengthen the relationship between green intellectual capital and sustainable finance, nor between green technological innovation and sustainable finance. This study has implications for production companies in Indonesia that are trying to implement environmentally friendly processes to reduce corporate risk. Innovation and guidance can be implemented for companies that are just starting sustainable production and towards achieving sustainable finance.  
Co-Authors Heliantono Itjang D. Gunawan Regina J. Arsjah Sebastianus Laurens Titik Aryati