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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Ardiansyah, Edi Irgi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE Ardiansyah, Edi Irgi; Wardoyo, Cipto; Andayani, Endang Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1112

Abstract

The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.
Implications of Go-Jek Driver Fictional Order Fraud in Increasing Profits From Driver Points Koeshardjono, R Hery; Suharsono, Judi; Ardiansyah, Edi Irgi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1301

Abstract

The purpose of this research is to determine the effect of fraud on fictitious orders from GO-JEK drivers in increasing profits from point drivers. A case study was carried out at PT GO-JEK, Probolinggo City. The type of research used is quantitative research with an associative approach. The population chosen was GO-JEK drivers from Probolinggo City which has a population of 250 people. By taking a sample of 35 people using probability sampling techniques. The research results for the first month of the Chi-square test showed a p-value of 0.251, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1050,000 > χ 2 table is 5.99146, meaning there is enough data to accept H1 and reject H0, so there is an effect of fraud on increasing profits. For the second month, the Chi-square test results obtained a p-value of 0.244, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1120,000 > χ 2 table is 5.99146. Also with enough data to accept H1. This means that H0 is rejected, so there is an effect of fraud on increasing profits.
Co-Authors Cipto Wardoyo Endang Sri Andayani Koeshardjono, R Hery Suharsono, Judi