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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
PERAN PENGENDALIAN INTERNAL, INTEGRITAS, DAN PROFESIONALISME DALAM MENCEGAH KECURANGAN APARATUR SIPIL NEGARA PEMERINTAH PROVINSI RIAU: THE ROLE OF INTERNAL CONTROL, INTEGRITY, AND PROFESSIONALISM IN PREVENTING FRAUD IN THE STATE CIVIL APPARATUS OF THE GOVERNMENT OF RIAU PROVINCE Kurniawan, Raja M.Mubyansa; Anugerah, Rita; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.708-722

Abstract

There is a lot of fraud that harms an organization, especially the Regional Apparatus Organization (ASN). One form of fraud that often occurs is corruption, therefore fraud must be prevented through fraud prevention. The purpose of this study is to evaluate and assess how internal control, integrity, independence, and professionalism affect the prevention of fraud in the province of Riau regional apparatus organizations. 756 state government servants with positions in echelons 2, 3, and 4 in 46 Regional Apparatus Organizations (OPD) in the province of Riau made up the study's population. Purposive sampling was employed in the sampling procedure. 184 civil personnel with jobs in 46 OPDs made up the study's sample size. Multiple linear analysis techniques are used in the data processing procedure. The findings demonstrated that fraud prevention was impacted by internal control, honesty, independence, and professionalism in the Riau Province Regional Apparatus Organization. Based on the findings of this investigation in order to stop, steer clear of, and reduce fraud charges, leaders should be able to focus on the state of ASN related to Internal Control. Integrity, Independence, and Professionalism of ASN
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD Ivonita, Azzahra; Rasuli, M; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.179-192

Abstract

This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements.
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Awalia, Rahmi Azwir Nasir Chici Claraini Dasrol Dasrol Dea Listika Sari Desmiyawati ' Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Isma Mulyani Ivonita, Azzahra Julita Julita Junaidi ' Kennedy -, Kennedy Khan, Muhammad Arsalan Kurniawan, Raja M.Mubyansa Lidya Elfrina M. Rasuli Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Risky, Cindi Amelia Rita Anugerah Riza Safitri Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yulzam, Zakiah Fitri Salsabila Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman