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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business
Jefry Gasperz
Universitas Pattimura
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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PENGARUH LOVE OF MONEY, MACHIAVELLIAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN EFEKTIVITAS PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI : STUDI EMPIRIS PADA OPD KAB. MALUKU TENGGARA Jefry Gasperz; Franco Benony Limba; Aisyah Az Zahrah
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.549

Abstract

This study aims to examine the effect of love of money and Machiavellian on the tendency of accounting fraud with the effectiveness of internal control as a moderating variable. Respondents in this study were employees of the Office and OPD Agency of Southeast Maluku Regency. The population in this study were all employees who worked at the Office and OPD Agency of Southeast Maluku Regency, the number of respondents who sampled this study were 130 people who worked at the Office and OPD Agency of Southeast Maluku Regency. The data collection method used in this study is to use the questionnaire method. This method uses the distribution of questionnaires to the sample and the sampling technique used is purposive sampling. While the data processing method used by researchers is Moderated Regression Analysis (MRA). The results of this study indicate that love of money and Machiavellian have a positive effect on the tendency of accounting fraud, while the effectiveness of internal control has no effect in moderating the effect of love of money and Machiavellian on the tendency of accounting fraud
The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province) Alexander Rivan Gaspersz; Dwi Haryanti; Paul Usmany; Christina Sososutiksno; Jefry Gasperz
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9949

Abstract

This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
The Influence of Accountability and Transparency on the Quality of Financial Reports with the Internal Control System as a Moderating Variable (Empirical Study at the Buru Regency KPU) Tiara Dwi Cahyani Yunus; Jefry Gasperz; Dwi Haryanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9465

Abstract

This study aims to analyze the influence of accountability and transparency on the quality of financial reports with the internal control system as a moderating variable at the General Election Commission (KPU) of Buru Regency. This type of research is quantitative research with primary data sources obtained through the distribution of questionnaires to all 40 employees of the KPU of Buru Regency. The sampling technique used total sampling. The data analysis method used Partial Least Square (PLS) with the help of SmartPLS. The results show that accountability and transparency have a positive and significant effect on the quality of financial reports. However, the internal control system does not moderate the influence of accountability or transparency on the quality of financial reports.
Relevant Information and Managerial Performance: The Moderating Role of Accounting System Digitalization in State-Owned Banks Irga Anugrah Safira Harahap; Paul Usmany; Jefry Gasperz
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9530

Abstract

This study aims to examine the effect of job relevant information on managerial performance and to analyze the moderating role of accounting system digitalization in state-owned banks (Bank BUMN). Grounded in contingency theory, the study hypothesizes that job relevant information positively influences managerial performance and that accounting system digitalization strengthens this relationship. A quantitative research design with a survey method was employed. Data were collected using structured questionnaires from 40 employees of Bank BUMN in Jambi City who were directly involved in accounting and reporting activities. The data were analyzed using moderated regression analysis to test both direct and interaction effects among variables. The results show that job relevant information has a positive and significant effect on managerial performance, indicating that the availability of task-relevant information supports effective managerial decision-making. However, accounting system digitalization does not moderate the relationship between job relevant information and managerial performance. These findings suggest that the effectiveness of managerial performance is primarily determined by the quality and relevance of information rather than the level of system digitalization alone. The study contributes to the development of management accounting literature by highlighting the contingent role of digitalization in the public banking context. Practically, the results imply that Bank BUMN should prioritize improving the quality of job relevant information while aligning digital accounting systems with managerial decision-making needs. Future research is encouraged to expand the research context and incorporate additional contingency factors to further explain variations in managerial performance.
Pengaruh Pengendalian Internal, Integritas Pegawai, dan Kesadaran Anti—Fraud terhadap Pencegahan Fraud (Studi Empiris pada Kantor Cabang BRI Ambon) Jenny Ifana Pattiasina; Alfrin Ernest Marthen Usmany; Jefry Gasperz
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13802

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Pengendalian Internal terhadap Pencegahan Fraud. (2) Pengaruh Integritas Pegawai terhadap Pencegahan Fraud. (3) Pengaruh Kesadaran Anti-Fraud terhadap Pencegahan Fraud. Penelitian ini merupakan penelitian kuantitatif dengan metode survei. Teknik pengambilan sampel menggunakan metode Purposive Sampling. Populasi dalam penelitian ini adalah seluruh pegawai Kantor Cabang BRI Ambon. Sampel yang digunakan pada penelitian ini sebanyak 39 responden atau pegawai yang bekerja pada Kantor Cabang BRI Ambon dan juga termasuk ke dalam kriteria yang sudah ditentukan. Data dalam penelitian ini menggunakan data primer melalui penyebaran kuesioner (angket). Data yang diperoleh dianalisis menggunakan regresi linier berganda dan diolah menggunakan aplikasi SPSS Versi 24. Berdasarkan hasil penelitian, ditemukan bahwa variabel Pengendalian Internal tidak berpengaruh signifikan terhadap Pencegahan Fraud, dibuktikan dengan nilai thitung sebesar 0,202 lebih kecil dari ttabel sebesar 2,028 dan nilai signifikansi sebesar 0,841 lebih besar dari 0,05. Sementara variabel Integritas Pegawai berpengaruh positif dan signifikan terhadap Pencegahan Fraud, dibuktikan dengan nilai thitung sebesar 2,274 lebih besar dari ttabel sebesar 2,028 dan nilai signifikansi sebesar 0,029 lebih kecil dari 0,05 dan juga variabel Kesadaran Anti-Fraud berpengaruh positif dan signifikan terhadap Pencegahan Fraud, dibuktikan dengan nilai thitung sebesar 4,435 lebih besar dari ttabel sebesar 2,028 dan nilai signifikansi sebesar 0,000 lebih kecil dari 0,05.
The Role of Risk-Based Internal Audit in Improving Fraud Detection Capability: Moderation of Information Technology Systems In The Central Maluku Regency Government Pranatalindo Simanjuntak; Jefry Gasperz; Sari Tamayani Tjio; Christy Clayde Latuperissa
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 3 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i3.3311

Abstract

This study examines the impact of Risk-Based Internal Auditing (RBIA) on fraud detection (FD) capabilities and investigates the moderating role of Information Technology Systems (ITS) in this relationship. Fraud remains a significant challenge in public sector financial management particularly within local governments, where geographical dispersion and resource constraints can hinder effective oversight. A quantitative survey approach was employed, involving 32 Government Internal Supervisory Apparatus (APIP) auditors from the Central Maluku Regency Inspectorate. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that RBIA influences FD (β = 0.448, p < 0.001), and ITS also impacts FD (β = 0.352, p < 0.001). Furthermore, the interaction between RBIA and ITS significantly affects FD (β = 0.170, p < 0.001), suggesting that ITS strengthens the relationship between RBIA and fraud detection capabilities. These findings imply that integrating risk-based auditing with robust information technology can enhance the ability of local government auditors to identify potential fraud. The study offers practical insights for local governments in archipelagic regions, where geographical fragmentation and operational constraints necessitate audit approaches supported by effective information technology systems. The findings highlight the importance of strengthening both risk-based audit practices and technological capacity to improve fraud oversight and accountability within local government.
Co-Authors Aisyah Az Zahrah Alexander Rivan Gaspersz CHRISTINA SOSOSUTIKSNO Christy Clayde Latuperissa Dwi Haryanti FRANCO BENONY LIMBA Irga Anugrah Safira Harahap Jenny Ifana Pattiasina Pranatalindo Simanjuntak Sari Tamayani Tjio Tiara Dwi Cahyani Yunus USMANY, ALFRIN ERNEST MARTHEN Usmany, Paul