Moral development as the influencer of fraud detection

Heliantono, Heliantono; Gunawan, Itjang D.; Khomsiyah, Khomsiyah; Arsjah, Regina Jansen

doi:10.35912/ijfam.v2i1.159

Cited by 3 publications

(3 citation statements)

References 11 publications

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“…Layanan jaminan melibatkan penilaian bersifat obyektif auditor internal atas bukti untuk memberikan pendapat mengenai suatu organisasi, operasi, fungsi, proses, sistem, atau subjek penting lainnya. (Ardha, Riwajanti, & Haris, 2023) Masyarakat mengharapkan auditor mampu berbuat lebih dari sebelumnya, yaitu melakukan mempunyai kemampuan mendeteksi penipuan (Heliantono, Gunawan, Khomsiyah, & Arsjah, 2020). Melalui perjalanan hidup patut diperhatikan pemilihan karir yang tepat untuk bisa menjadi sesuatu yang berkontribusi pada diri individu itu sendiri dan menjadi dasar untuk mencapai tujuan hidup seseorang".…”

Section: Pendahuluanunclassified

Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya

Mukti,

Windiarti,

Maharani

et al. 2024

j. akunt. keuang. manaj.

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Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants. Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya. Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications. Limitation: The number of samplings that do not represent all populations needs to be carefully determined. Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.

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Section: Pendahuluanunclassified

Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya

Mukti,

Windiarti,

Maharani

et al. 2024

j. akunt. keuang. manaj.

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“…While some managers and employees might perceive these procedures as essential, they are affected by their redundancy or strictness. Even in institutions where whistleblowing exists, not all employees will appreciate its importance in fraud management (Maulida & Bayunitri, 2021;Heliantono, Gunawan, Khomsiyah, & Arsjah, 2020).…”

Section: Effect Of Control Environment On Financial Accountabilitymentioning

confidence: 99%

Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)

Eton

Mwosi²,

Ogwel³

2022

IJFAM

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Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda. Keywords: 1. Control activities 2. Control environment 3. Financial accountability 4. Internal control 5. Monitoring of activities

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“…According to this research, internal control has a significant effect on fraud prevention by 50.2%. Heliantono, Gunawan, Khomsiyah, and Arsjah (2020) analyzed the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia.…”

Section: Empirical Reviewmentioning

confidence: 99%

Impact of Cyber-Security on Fraud Prevention in Nigerian Commercial Banks

Victory

Promise²,

Mike³

2022

Jakman

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Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statistically increases fraud prevention in Nigeria. Contributions: it was suggested that Nigerian financial industry should be able to effectively detect fraudulent transactions and prevent them from causing financial or reputational damage to the customers or other financial institutions (FI), also, there should be a special awareness program to educate the public on how to always use strong passwords for their devices to prevent hacking, loss of money, or other resources. Novelties: The variables adopted in this study as well as the sample size, results, and recommendations have not been used by eminent scholars in this manner. Limitations: the results of this study would be limited to commercial banks in Nigeria, and therefore may not apply to other sectors of the economy. Similar studies were suggested to be carried out, covering other sectors of the economy to validate these results. Keywords: 1. Cyber Security 2. Cloud Security 3. Application Security 4. Fraud Prevention 5. Commercial Banks

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Moral development as the influencer of fraud detection

Cited by 3 publications

References 11 publications

Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya

Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya

Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)

Impact of Cyber-Security on Fraud Prevention in Nigerian Commercial Banks

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