Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Manajemen & Keuangan
Panjaitan, Ema Sari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Behavior and Locus of Control: Key Factors in Understanding Financial Fraud Tendencies Sugiyanto; Zuhanda, M. Khahfi; Jahara, Aini; Abdillah, Azrul; Nabilla, Vivi; Panjaitan, Ema Sari
Jurnal Manajemen dan Keuangan Vol 14 No 2 (2025): Journal Management and Finance
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v14i2.12620

Abstract

Fraud is a serious challenge and threat faced by various institutions and organizations. Financial reporting fraud is relatively rare but has a greater impact on losses. Financial pressure, opportunities and rationalization drive individuals to engage in fraudulent behavior (fraud). This study aims to determine whether financial behavior and internal locus of control influence the tendency toward financial fraud. A total of 401 village officials were sampled in Deli Serdang Regency and measured using multiple regression analysis. The results showed a negative influence of financial behavior and internal locus of control on financial fraud tendencies, contributing 25.8% simultaneously. The implications of this study are expected for village officials should enhance their internal locus of control and establish healthy management of financial management, through training and workshops.
Co-Authors Abdillah, Azrul Jahara, Aini Muhammad Khahfi Zuhanda Nabilla, Vivi SUGIYANTO