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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Accounting Analysis Journal Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Pengabdian Masyarakat Bumi Raflesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED Jurnal Bingkai Ekonomi (JBE) Journal of Economics and Business Letters East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal Accounting International Mount Hope Student Journal of Business and Management (SJBM) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Nurna Aziza
Departement Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Determinants of Fraudulent Behavior Tendencies in Local Government Bunga Ega Oktora; Fadli Fadli; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.11514

Abstract

This study aims to analyze the influence of elements of Fraud Hexagon Theory, namely pressure (stimulus), capability, opportunity, rationalization, arrogance (ego), and collusion on the tendency of fraudulent behavior in the State Civil Apparatus (ASN) of the Kepahiang Regency Government. The research uses a quantitative method with a purposive sampling technique. The research sample amounted to 83 ASNs who met the criteria for positions and a minimum working period of two years. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results of the study show that pressure, arrogance (ego), and collusion have a significant positive effect on the tendency of fraudulent behavior. Capability has a significant negative effect, while opportunity and rationalization have no significant effect. This research proves that Fraud Hexagon Theory is relevant to the public sector and provides implications for strengthening internal control and anti-corruption culture in local governments.
The Effect Of Internal Locus Of Control And Fraud Seriousness Level On Whistleblowing Intention: The Mediating Role Of Organizational Commitment Annisa Dwi Kurnia; Lismawati Lismawati; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.11515

Abstract

This study aimed to explore the effects of internal locus of control and fraud seriousness levels on whistleblowing intention, with organizational commitment as a mediating variable. SEM-PLS method was employed with the support of SmartPLS 4 software to analyze the data. Based on the findings, internal locus was found to have a positive effect on organizational commitment. Additionally, organizational commitment was also found to positively affect whistleblowing intention. Despite the findings, internal locus of control and fraud seriousness level had no direct association with whistleblowing intention. The result of mediation analysis indicated that organizational commitment functioned as a mediator between internal locus of control and whistleblowing intention. This suggested that the effect of internal locus of control on whistleblowing intention occurred through organizational commitment as a mediating variable (full mediation). In comparison, no mediating effect of organizational commitment was found in the relationship between fraud seriousness level and whistleblowing intention. The implications of this study emphasized the importance of strengthening organizational commitment and developing employees’ internal characteristics to enhance their willingness to report misconduct. Furthermore, the findings theoretically supported the Theory of Planned Behavior.
Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu Rindi Exi Putra; Nurna Aziza
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4768

Abstract

Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City. Methodology/approach: This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs. Results: The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems. Conclusion: Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system. Limitations: The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector. Contribution: This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.
Corporate Governance and Sustainability Reporting: Implications for Firm Performance Nuryadi Nuryadi; Nurna Aziza
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5423

Abstract

Purpose: This study aims to examine how corporate governance mechanisms (Board of Directors’ expertise and size, and Audit Committee expertise and size) along with sustainability reporting practices, affect the financial performance of food and beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Methodology/approach: Using purposive sampling, we selected F&B firms that published comprehensive financial and sustainability reports over the three-year period. Secondary data were collected from the Indonesia Stock Exchange website (www.idx.co.id) and analyzed with multiple linear regression in IBM SPSS Statistics 27. Results/findings: Board expertise showed a significant negative effect on both ROA and ROE, while board size had no significant impact. Audit committee expertise did not influence either performance measure, but audit committee size had a significant positive effect on both ROA and ROE. Sustainability reporting practice was not significantly related to firm performance. Conlcusion: These findings confirm that the effectiveness of governance and sustainability reporting heavily depends on the quality of implementation and regulatory context, not just formal compliance. The implication is that companies need to prioritize the effectiveness and independence of the board, while regulators are encouraged to develop more substantive sustainability disclosure standards. Limitations: The study is limited to food and beverage companies that publish complete financial and sustainability data, which may restrict the generalizability of the results to other sectors or firms with less transparency. Contribution: By highlighting the differing impacts of governance characteristics on firm performance, this research informs corporate governance policy and practice in the F&B industry. It offers guidance to regulators, board members, and investors on optimizing board and committee structures to enhance financial performance.
Co-Authors Abdullah Abdullah Abdullah Abdullah Agus, Andi Andi Agus Andi Agus Annisa Dwi Kurnia Aprila, Nila Armaningrum, Gusthalia Bunga Ega Oktora C Rafflesiantono S Contessa, Emilia Damayanti, Alda Putri Defi Wulandari Defi Wulandari, Defi Fadillah, Adi Yanuar Fadli Fadli Fenny Gustiana Fithria, Dinni Fitrawati Ilyas Fitri Santi Fitrien Mulyusnita Halimatusyadiah, Halimatusyadiah Hastina, Safira Henny Yunita Sihite Herlina Herlina Hernadianto, Hernadianto Husaini Husaini Husaini Husaini Idham Lakoni Ilham Putra Laksana Ilyas, Fitrawati Irwansyah Irwansyah Isma Coryanata Jansen Adiguna Putra Kamaludin Kamaludin Karina Dwi Fortuna Lisa Martiah Lisca Putri Lismawati Lydia Ulimazni Vivolanda Madani Hatta Mardalena Septi Mi Darti Mardiah, Nursita Meriana Meriana Monika Wulanda Muhammad Rifqi Syafdel Nata, Kalindra Niken Kenanga Aviola Nikmah Nikmah Nikmah Novita Sari, Vera Novitasari Novitasari Nuryadi Nuryadi Nuryadi Nuryadi Okinaldi, Jefri Ovita Charolina Pancawat, Emmy Pitaloka, Ayu Pratiwi, Gabriela Niken Putra, Rindi Exi Rachmi Juwita Retno Wati Purwaningsih Ridwan Nurazi Ridwan Nurazi, Ridwan Rindi Exi Putra Rini Yunita, Rini Riska Monalisa Robiansyah, Anton Robinson robinson Saiful Saiful Saiful Saiful Salim, Andi Agus Sianturi, Tria Adelina Sihite, Henny Yunita Siswanto Siti Aisyah Tambunan, Marintan Tiarasi Berliana Tri Puspita Sari Uswatun Hasanah, Usi Uswatun Isnaini Wardhani, Atika Putri Windhi Tia Saputra Wulanda, Monika Yunita Lestari Yusmaniarti