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All Journal Eduvest - Journal of Universal Studies E-JURNAL AKUNTANSI
Abdul Rohman
Magister Akuntansi Universitas Diponegoro, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Tiga Sisi Kepribadian Gelap, Segitiga Kecurangan Dan Niat Korupsi (Studi Empiris Pada Pemerintah Kota X) Ilmi Farikhoh; Abdul Rohman
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p09

Abstract

This study aims to analyze the of personality narcissism, machiavellianism, psychopathy, financial & non-financial pressure, perception of opportunity, and rationalization on corrupt intentions. The population is the Head of Regional Government Organizations (OPD) in Pemkot X with the sampling technique used is census, so the total sample are 50 respondents. In addition, this study also chose variance-based SEM (PLS-SEM) as a data analysis technique. Empirical facts show that machiavellianism, financial and non-financial pressure, and rationalization have a positive influence on the corrupt intentions, while narcissism, psychopathic, and perceived opportunity do not have a positive influence on the corrupt intentions. The results of this study have implications in the development of corruption detection that based on empirical studies individuals make decisions to be involved in fraud scandals, especially corruption is influenced by several factors. Keywords: Personality; Triangle; Fraud; Intention; Corruption
Addressing The Factors Causing Financial Statement Fraud: A Systematic Literature Review And Bibliometric Analysis Amelia Rachma Archanti; Abdul Rohman
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1501

Abstract

Fraud is often revealed through various media and employees are the ones who most often report it. Factors that influence fraud include pressure, opportunity, rationalisation and the ability to commit fraud. This study aims to determine the factors that cause financial statement fraud and find out how to overcome financial statement fraud. This research method uses a systematic literature review of 30 journals that have been selected from scopus, then analysed using VOSviewer_1.6.20 and explained descriptively. Financial statement fraud can be detected using the Beneish model, financial ratios, audit committees, and corporate indicators. The factors that cause it include pressure, opportunity, rationalisation and ability. Based on the data that has been collected, the solution to prevent financial statement fraud is a violation reporting system, honest and ethical corporate culture, good corporate governance, effective internal control and risk management systems, and data analysis and technology. The Beneish model is able to identify manipulator and non manipulator companies. Preventing fraud in banking requires the principle of knowing the customer and anti-money laundering. Anti-fraud strategy should be aligned with organisational strategy with accountability to the board and all employees. Some foreign studies also show ways of prevention such as the intensity of regulatory supervision and auditor sanctions. Future research suggestions are expected that future researchers can conduct research directly in a company and can use this article as additional information in conducting research related to financial statement fraud.
Co-Authors Amelia Rachma Archanti Ilmi Farikhoh