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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Journal of Auditing, Finance, and Forensic Accounting AKUNTANSI DEWANTARA International Journal of Social Science and Business Asia Pacific Fraud Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies
Carolina, Anita
Accounting Department, Faculty Of Economics And Business, University Of Trunojoyo Madura
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Journal : Asia Pacific Fraud Journal

 1 
EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo) Dessy Dwi Fitra Nova; Tarjo Tarjo; Anita Carolina
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1650.753 KB) | DOI: 10.21532/apfj.001.17.02.02.11

Abstract

ABTRACTThe main purpose of this study is to empirically examine and analyze the effect of early detection principles, comprising anonymous reporting, followed up reporting and reward system, on the encouragement of an individual interest in reporting fraud. The research was conducted at the Pratama Tax Office of South Sidoarjo. The samples used in this research were 53 respondents. Sample collection was done using saturation sampling technique. The results of this research show that followed up reporting has an effect on the encouragement of an individual interest in reporting fraud. In contrast, anonymous reporting and reward system have no effect on the encouragement of an individual interest in reporting fraud.
Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics Siti Masruroh; Anita Carolina
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.258

Abstract

The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.
Co-Authors Arinta Eka Wahyuni Citra Lutfia Citra Nurhayati Dessy Dwi Fitra Nova dianatul fajariyah Fariyana Kusumawati Feni Fartiana Akbar Grenda Evi Kartikasari Habi Bullah Khy’sh Nusri Leapatra Chamalinda Nur Shodiq Nurhayati, Citra Nurul Kompyurini Pitriani Pitriani Prayudi S Prabowo Rendy Aprianto Maha Putra Siti Masruroh Tarjo Tarjo Yudhanta Sambharakhresna Yudhanta Sambharakresna