Article Per Year (5 Year)
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This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD)
Oktavia Nindita
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Compensation Suitability, Internal Control, Regulatory Enforcement, and the Use of Information Technology on Fraudulent Behaviour in the Management of Village Funds Oktavia Nindita; Haliah
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.6397

Abstract

Preventive measures are needed to prevent fraud in the management of village funds. Fraud prevention measures are a way to reduce opportunities and prevent any activity from evaluating the risk of fraud. The purpose of this study was to determine whether factors such as compnesation suitability, internal control, regulatory enforcement and the use of information technology affect fraudulent behaviour that occurs in the management of village funds. This quantitative research uses the census sampling method and collects data from all village officials in Lambai Sub-district, North Kolaka Regency. In total, 72 village officials agreed to be respondents in this study. The results of this study indicate that the components of compensation suitability and internal control affect fraudulent behaviour negatively and significantly. Meanwhile, regulatory enforcement and the use of information technology affect fraudulent behaviour negatively and insignificantly.
The Effect of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Food and Beverage Companies Listed on the BEI Periode 2019-2021 Oktavia Nindita; Nirwana Nirwana
Journal of Finance and Business Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i4.7098

Abstract

This study aims to determine the effect of audit fees, auditor reputation, auditor rotation on audit quality in Food & Beverage Companies Listed on the Indonesia Stock Exchange. The data in this study were obtained from the company's financial statements accessed through the website. This research is a type of quantitative research using purposive sampling method. The samples in this study amounted to 14 Food & Beverage companies listed on the Indonesia Stock Exchange. The results of this study indicate that: the audit fee variable has a negative and significant effect, the auditor reputation variable has a negative and insignificant effect, and the auditor rotation variable has a negative and insignificant effect on audit quality.
Co-Authors Haliah, Haliah Nirwana Nirwana