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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Efrizal Sofyan
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Whistleblowing System, Bystander Effect, dan Anti-fraud Awareness terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa pada Kabupaten Sijunjung Utari Dwi Putri; Efrizal Sofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1151

Abstract

This study intends to examine the impact of the bystander effect, anti-fraud awareness, and the whistleblowing system on managing village money in Sijunjung Regency and preventing fraud. This study is quantitative in nature. The Slovin formula is used to determine how many sample members there should be. A total of 117 respondents from 39 villages in the Sijunjung district made up the study's sample. The hypothesis in this study was tested using multiple linear regression analysis with SPSS version 20. The results showed that the whistleblowing system and anti-fraud awareness had a positive effect on fraud prevention, while the bystander effect had a negative effect on fraud prevention.
Pengaruh Family Ownership dan Karakteristik Dewan Komisaris terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Fadhila Azzahara; Efrizal Sofyan
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3495

Abstract

The objective of this is to examine the effect of family ownership, board size, independent commissioners, and board meeting frequency on audit report lag. Annual reports of non-primary consumer goods companies registered on the Indonesia Stock Exchange between 2021 and 2023 provided secondary data. Purposive sampling was used to collect data, with a total sample of 93. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of board size has a significant negative effect on audit report lag, while family ownership, independent commissioners, and board meeting frequency have no significant effect on audit report lag.
Co-Authors Fadhila Azzahara Utari Dwi Putri