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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Kathleen Asyera Risakotta
Universitas Pattimura, Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE (ENVIRONMENTAL, SOCIAL, GOVERNANCE) ON COMPANY INVESTMENT RISK Jabida Latuamury; Kathleen Asyera Risakotta; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The impact of financial performance on a company's investment risk can be very significant. Poor financial performance can cause various risks for a company, including a decline in share value, risk of bankruptcy, and even forced delisting from the stock exchange. Poor financial performance can adversely affect the value of the company. Good financial performance can help increase a company's value and profitability. Effective financial risk management can help Businesses recognize, quantify, and handle risks associated with their financial performance, thereby minimizing their negative impact. ESG is an important factor in business and investment because it helps companies manage risk, build reputation and create favorable effects on society and the environment. A deeper understanding of this concept is key to ensuring that companies and investors can contribute to a more sustainable world. This research in-depth investigates the analysis of the use of the literature research approach to examine how financial performance (environmental, social, and governance) affects the investment risk of a corporation. The definition of financial, environmental, social, and governance performance is covered in this study, along with how financial performance affects firm investment risk and how environmental, social, and governance factors influence financial performance.
FRAUD RISK MANAGEMENT IN PUBLIC SECTOR ACCOUNTING: A BEHAVIORAL PERSPECTIVE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520096

Abstract

This study aims to examine fraud risk management in public sector accounting using a behavioral perspective through a literature review approach. The primary focus of the study is to understand how individual and organizational behavioral factors influence the emergence of fraud risk and the effectiveness of implemented control mechanisms. The method used is a systematic literature review, reviewing various scientific sources such as international journals, academic books, and institutional reports relevant to the topic of fraud risk management and organizational behavior in the public sector. The results of the study indicate that fraud risk is influenced not only by weaknesses in the internal control system but also by behavioral aspects such as pressure, rationalization, and opportunity, as explained in the fraud triangle theory. Furthermore, organizational culture, individual integrity, and ethical leadership play a significant role in preventing and detecting fraud. The research findings also indicate that the implementation of effective fraud risk management requires a holistic approach that integrates technical and behavioral aspects, including increasing ethical awareness, training, and strengthening oversight systems. Thus, the behavioral perspective provides an important contribution to enriching fraud prevention and handling strategies in the public sector.
Co-Authors Amiruddin Amiruddin Jabida Latuamury Rahmawati HS Theresia Febiengry Sitanala