T his study aims to analyze the differences in the perception of Auditor Finance and D... more T his study aims to analyze the differences in the perception of Auditor Finance and Development Supervisory Agency ( B P K P ) to application of the forensic audit to detect fraudulent statement. Distinguished by differences in the perception of the scope of work, educational background and work experience. T his study used quantitative approach and a comparative study that compared the three samples but has only one independent variable, namely the perception of auditor BPKP to the application of the forensic audit to detect fraudulent statement. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing 105 questionnaires in BPKP East Java. T he hypothesis test used Samples Free Kruskal-Wallis. T he results of hypothesis test show that : 1) there is no significant difference in the perception of auditor BPKP based on scope of work, 2) which is based educational background shows that there is no sig...
The study aims to analyze the influence of CEO characteristic factors on indications of financial... more The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.
Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terha... more Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Populasi dalam penelitian ini sejumlah 242 pengelola tempat wisata mangrove di Madura. Dengan menggunakan teknik purposive sampling, kuesioner disebarkan kepada 161 anggota kelompok sadar wisata (pokdarwis) yang mengelola tempat wisata mangrove di Madura. Analisis regresi linier berganda dilakukan untuk mengetahui besarnya pengaruh variabel independen terhadap variabel dependen. Hasil riset menunjukkan tidak ada hubungan antara variabel whistleblowing system dan budaya organisasi terhadap fraud prevention. Hal ini terjadi akibat sistem whistleblowing yang belum memadai untuk perlindungan pelapor terkait tindakan pencegahan fraud. Selain itu, belum terbentuk budaya saling percaya, serta etika dan integritas yang baik....
Jurnal Manajemen Teori dan Terapan| Journal of Theory and Applied Management, 2016
Conventional banks are vulnerable to non-performing loans, because the credit is the main source ... more Conventional banks are vulnerable to non-performing loans, because the credit is the main source income of a bank. Credit risk may still occur, even though the bank's management has made efforts based credit rating 5C. The purpose of this study was to determine how much influence the variable CAR, LAR, NIM, and ROE against Non-Performing Loans (NPL) in the banking companies listed on BEI. The sampling technique used is purposive sampling with criteria: (1) a conventional commercial bank listed on the BEI 2009-2013 period, (2) the bank that issued the annual financial statements in a row in the period from 2009 to 2013, and (3) bank which has a data completeness NPL, CAR, LAR, NIM, and ROE in the period 2009-2013. Data obtained from the annual report of each bank in 2009-2013. There are a total sample of 29 banks. The analysis technique used is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test th...
T his study aims to analyze the differences in the perception of Auditor Finance and D... more T his study aims to analyze the differences in the perception of Auditor Finance and Development Supervisory Agency ( B P K P ) to application of the forensic audit to detect fraudulent statement. Distinguished by differences in the perception of the scope of work, educational background and work experience. T his study used quantitative approach and a comparative study that compared the three samples but has only one independent variable, namely the perception of auditor BPKP to the application of the forensic audit to detect fraudulent statement. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing 105 questionnaires in BPKP East Java. T he hypothesis test used Samples Free Kruskal-Wallis. T he results of hypothesis test show that : 1) there is no significant difference in the perception of auditor BPKP based on scope of work, 2) which is based educational background shows that there is no sig...
The study aims to analyze the influence of CEO characteristic factors on indications of financial... more The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.
Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terha... more Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Populasi dalam penelitian ini sejumlah 242 pengelola tempat wisata mangrove di Madura. Dengan menggunakan teknik purposive sampling, kuesioner disebarkan kepada 161 anggota kelompok sadar wisata (pokdarwis) yang mengelola tempat wisata mangrove di Madura. Analisis regresi linier berganda dilakukan untuk mengetahui besarnya pengaruh variabel independen terhadap variabel dependen. Hasil riset menunjukkan tidak ada hubungan antara variabel whistleblowing system dan budaya organisasi terhadap fraud prevention. Hal ini terjadi akibat sistem whistleblowing yang belum memadai untuk perlindungan pelapor terkait tindakan pencegahan fraud. Selain itu, belum terbentuk budaya saling percaya, serta etika dan integritas yang baik....
Jurnal Manajemen Teori dan Terapan| Journal of Theory and Applied Management, 2016
Conventional banks are vulnerable to non-performing loans, because the credit is the main source ... more Conventional banks are vulnerable to non-performing loans, because the credit is the main source income of a bank. Credit risk may still occur, even though the bank's management has made efforts based credit rating 5C. The purpose of this study was to determine how much influence the variable CAR, LAR, NIM, and ROE against Non-Performing Loans (NPL) in the banking companies listed on BEI. The sampling technique used is purposive sampling with criteria: (1) a conventional commercial bank listed on the BEI 2009-2013 period, (2) the bank that issued the annual financial statements in a row in the period from 2009 to 2013, and (3) bank which has a data completeness NPL, CAR, LAR, NIM, and ROE in the period 2009-2013. Data obtained from the annual report of each bank in 2009-2013. There are a total sample of 29 banks. The analysis technique used is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test th...
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