Sustainability reporting is very important for upstream oil and gas companies. The characteristics of industrial operations require direct involvement in environmental management, which causes better policies. Therefore, it is important to explain that these companies are motivated by ecological awareness or a specific purpose. This research conducts critical discourse analysis with a systematic literature review (SLR) approach of the last eleven years related to the sustainability reporting of the oil and gas industry. Various factors influence companies when implementing sustainability reporting, such as increasing credibility, maintaining reputation, transparency, and avoiding legal sanctions. The results showed several global upstream oil and gas companies still have the potential bias for sustainability reporting because they have not implemented the triple bottom line concept. This potential bias is related to irregularities and fraud in Corporate Social Responsibility (CSR) practice. However, the organization as a ruling group can still carry out its mission of hegemony in the environment and the surrounding community. This research contributes academically and practically because it discusses various studies that used several methods, including surveys, case studies, experiments, and literature to form its conclusions. Supplementary Information The online version contains supplementary material available at 10.1007/s11301-022-00292-7.
The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience. The purpose of this study is to determine how much influence ethics competence, and work experience on internal audit quality partially. Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang City.The results showed that Competence partially positively influence the Quality of
<p><strong><em>ABSTRACT</em></strong><strong><em>:</em></strong><em> The main purpose of this study</em><em> to </em><em>have evidence</em><em> </em><em>empirically the effect of Cyber Crime on Cyber S</em><em>ecurity Compliance in Financial Sector</em><em>. Independent variables used in this study are hacking, phishing, malware</em><em>. While the dependent variable in this study is the cyber security compliance in financial sector. This study uses a survey on the Bank Office in Jakarta area which are the respondents on this study are IT Staff. Data collected by spreading questionnaire with convenience sampling method. There are 367 questionnaires distributed, 367 back, and the 367 questionnaires that could be analyzed. Data processing is performed by using descriptive statistical tests, validity, reliability test, classic assumption test, test the coefficient of determination, test multiple linear regression analysis and hypothesis testing with the help of Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2013. The results of this processing indicates that hacking empirically affect on cyber security compliance in financial sector, phising empirically affect the cyber security compliance in financial sector, and malware empirically affect the cyber security compliance in financial sector.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Hacking, Phising, Malware, Cyber, Financial Sector</em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh <em>Cyber Crime </em>terhadap <em>Cyber Security Compliance</em> di Sektor Keuangan. Variabel independen yang digunakan dalam penelitian ini adalah <em>hacking, phising</em> dan <em>malware.</em> Sedangkan variabel dependen dalam penelitian ini adalah <em>cyber security compliance </em>di sektor keuangan. Penelitian ini menggunakan metode <em>survey</em> pada kantor perbankan yang berada di Jakarta dengan responden yang dituju adalah staf IT. Data dikumpulkan dengan menyebar kuesioner dengan metode <em>convenience sampling. </em>Terdapat 367 kuesioner yang disebarkan, 367 kembali, dan 367 kuesioner yang dapat dianalisis. Pengolahan data dilakukan dengan menggunakan uji statistic deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, uji analisis regresi linear berganda dan uji hipotesis dengan bantuan <em>Statistical Product and Service Solution</em> (SPSS) versi 21 dan Microsoft Excel 2013. Hasil penelitian ini menunjukan bahwa <em>hacking</em> secara empiris berpengaruh terhadap <em>cyber security compliance </em>di sektor keuangan, <em>phising</em> secara empiris berpengaruh terhadap <em>cyber security compliance </em>di sektor keuangan, dan <em>malware</em> secara empiris berpengaruh terhadap <em>cyber security compliance</em> di sektor keuangan.</p><p> </p><p><strong>Kata kunci</strong>: <em>Hacking, Phising, Malware,</em> Siber, Sektor Keuangan</p>
Financial statement fraud is an opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this. Corporate governance is supervisory mechanisms carried out by principals against agents that aim to reduce information asymmetry. This study aims to identify the corporate governance structure and understand the role of corporate governance in reducing the potential for fraudulent financial statements. This research is a systematic literature review with a meta-synthesis method using a meta-aggregation approach. We identify six components of the corporate governance structure: the government, investors, the board of directors, management, whistleblowing systems, and auditors. Our research has not found the role of any of the components that can effectively reduce the potential for fraudulent financial statements. These components need to collaborate and synergize regarding reducing fraudulent financial statements. Our research also identifies several factors that can influence corporate governance
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