Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Khadijah
Universitas Ibnu Sina Batam
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Pengaruh Tekanan Dan Peluang Terhadap Deteksi Fraud Pada Bank BUMN Kota Batam Desi Setia Nengsih; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6398

Abstract

This study aims to examine the effect of pressure (X1) and opportunity (X2) on fraud detection ability (Y) in State-Owned Banks in Batam City. This research used a quantitative method by collecting primary data through questionnaires distributed to 189 respondents working as tellers and customer service staff at State-Owned Banks (Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara). Data analysis was conducted using multiple linear regression with SPSS version 25. The results showed that partially, pressure (X1) had a significant negative effect on fraud detection ability (Y) with a significance value of 0.000, and opportunity (X2) also had a significant negative effect with a significance value of 0.000. Simultaneously, pressure and opportunity had a significant effect on fraud detection ability with a significance value of 0.000. Classical assumption tests indicated no autocorrelation, multicollinearity, or heteroscedasticity, and the data were normally distributed. This study suggests that State-Owned Banks should manage work pressure effectively and minimize fraud opportunities to improve fraud detection ability.
Pengaruh Peluang, Rasionalisasi Dan Kapabilitas Terhadap Fraud (Studi Kasus PT Sat Nusapersada Tbk Batam) Nadila; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6400

Abstract

This study aims to analyze the influence of opportunity, rationalization, and capability on the occurrence of fraud at PT Sat Nusapersada Tbk, Batam City. The study used a quantitative approach with primary data obtained through questionnaires distributed to 100 employees as respondents. Data processing was carried out using multiple linear regression analysis with the help of SPSS version 26. The results showed that the three independent variables had a positive and significant effect on fraud. Opportunity had a significance value of 0.004, rationalization of 0.002, and capability of 0.005. This indicates that the greater the opportunity, self-justification, and individual ability to exploit the situation, the risk of fraud also increases. The classical assumption test showed that the data were normally distributed and there were no problems of autocorrelation, multicollinearity, or heteroscedasticity, so the regression model was considered suitable for use. As a preventive measure, the company is advised to implement job rotation in the warehouse section, conduct periodic anti-collusion training, conduct risk-based audits in vulnerable operational areas, and provide ethics training to suppress rationalization and abuse of employee capabilities.
Co-Authors Andi Auliya Ramadhany Desi Setia Nengsih Maya Richmayati Nadila Nur Isra Laili