Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Widya Cipta : Jurnal Sekretari dan Manajemen e-Jurnal Apresiasi Ekonomi
Handayani, Putri Fajar
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
META-ANALYSIS STUDY: THEORY OF PLANNED BEHAVIOR IN FRAUD BEHAVIOR Handayani, Putri Fajar; Sartika, Dina
Jurnal Apresiasi Ekonomi Vol 11, No 3 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i3.661

Abstract

As the world agenda in sustainable development, the Sustainable Development Goals (SDGs) have 17 programs that must be achieved by 2030. To achieve these goals, the four pillars of SDGs development the social, economic, environmental, legal, and governance pillars must be integrated. However, the phenomenon of fraud is a serious threat to the posts of law and governance that has the potential to hinder the achievement of goals. The previous research focused to develop the internal control system to reduce fraud, even though individual tendencies to commit fraud have an important role. Therefore, this study is intended to examine individual factors that influence fraud using the theory of planned behavior. Ten of the 53 selected studies were tested through meta-analysis according to the feasibility criteria, the results were attitude toward behavior, and perceived behavioral control had a significant effect on fraud behavior. The highest correlation is in the subjective norm variable, then the attitude toward behavior variable, and the lowest is the perceived behavioral control variable.
Meta Analysis Study: Theory of Planned Behavior in Whistleblowing Intention Handayani, Putri Fajar; Zusnita, Wa Ode
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 8, No 1 (2024): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v8i1.17159

Abstract

Indonesia's Corruption Perception Index in 2022 had decreased significantly with a final score of 34 points and ranked Indonesia 110 out of 180 countries. It shows that corruption practices in Indonesia are high and the strategy for combating fraud is not effective. In practice, the fraud management strategies focus on improving internal control systems than preventive strategies such as  whistleblowing system. This is due to the low intention of individuals to disclose fraud. Whistleblowers will encounter risks in organization, such as different prespective and norms in organization and the confidentiality and safety risk. Therefore, individuals need to carefully consider before deciding to become whistleblowers This study is aimed to examine individual factors that influence whistleblowing intention by the theory of planned behavior using meta-analysis technique, a quantitative method to measure the strength of the relationship of variables from previous research. Fourteen of the 53 selected studies were analyzed according to the eligibility criteria, the results  is the highest correlation is the attitude toward behavior, then the subjective norm , and the lowest is the perceived behavioral control. It indicates that organization needs to stimulate an increase individual’s intention to disclose fraud by whistleblowing system as prevention strategy to combat fraud.
Co-Authors dina sartika, dina Wa Ode Zusnita, Wa Ode