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All Journal JAATB Journal of Management and Digital Business
Dian Melisa
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Effect of Organizational Culture, Anti-Fraud Awareness on Fraud Prevention with the Effectiveness of the Whistleblowing System as a Moderating Variable Dian Melisa; Yona Octaviani Bela
Journal of Management and Digital Business Vol. 1 No. 3 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/dg0qwv86

Abstract

Purpose - This research aims to obtain empirical evidence about the effect of organizational culture, anti-fraud awareness on fraud prevention with the effectiveness of the whistleblowing system as a moderating variable. Design/methodology/approach - This research uses quantitative research. This research was conducted using a questionnaire distributed to all individuals who work in the government sector (Dinas Kopersi Usaha,Kecil dan Menengah Kota Bekasi). 65 questionnaires were distributed via Whatsapp social media. Each questionnaire distributed contained 38 statements to be answered by respondents. From the distribution of questionnaires carried out, 30 respondents who provided answers were obtained from the Dinas Kopersi Usaha,Kecil dan Menengah Kota Bekasi. To get the results of this study, researchers used PLS SEM Version 3.0. Findings - The results of this study found that Organizational Culture has a positive effect and has no significant effect on fraud prevention, Anti-Fraud Awareness has a positive effect and has no significant effect on fraud prevention, the effectiveness of the whistleblowing system can strengthen the relationship between organizational culture and fraud prevention, the effectiveness of the whistleblowing system can strengthen the relationship between anti-fraud awareness and fraud prevention. Originality / value - This research focuses on fraud prevention, where this research is a new research in discussing the relationship between Organizational Culture, Anti-Fraud Awareness and the Effectiveness of the Whistleblowing system.
The Effect of Net Profit Margin and Debt to Equity Ratio on Profit Growth Dian Melisa; R Taufik Hidayat
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.339

Abstract

Purpose – This study aims to determine the effect of net profit margin and debt to equity ratio on profit growth. Design/methodology/approach – This research uses quantitative data, the sample in this study is profit growth sub sector banks which are listed on the Indonesia Stock Exchange in the period 2017 – 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the net profit margin variable has a positive and statistically insignificant effect on profit growth, the debt to equity ratio variable has a positive and statistically insignificant effect on profit growth. Research limitations/implications – This research hopes to provide information regarding profit growth and can provide benefits in decision making and can be used as reference material for further research.
Co-Authors R Taufik Hidayat Yona Octaviani Bela