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Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor 审计经验、独立性和对舞弊侦查的专业怀疑态度：作为调节因素的时间压力
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.331
Kemala Maulida, Nurlita Novianti
{"title":"Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor","authors":"Kemala Maulida, Nurlita Novianti","doi":"10.21532/apfjournal.v8i2.331","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.331","url":null,"abstract":"The extraordinary effect of the Covid-19 outbreak, which pushes society and government to deal with a new normal in the face of situation uncertainty, raises the risk of fraud. The goal of this study is to predict and explain the effect of audit expertise, independence, and professional skepticism on fraud detection, with time pressure acting as a moderating variable. This inquiry employed the explanatory approach. The population comprises of BPK RI (The Audit Board of the Republic of Indonesia) and BPKP (Finance and Development Supervisory Agency) auditors from South Kalimantan Province, and the samples include 85 respondents. Surveys are used to collect data. The data suggest that audit knowledge and professional skepticism have a positive influence on fraud detection; independence has no effect on fraud detection; and time constraint has no effect on fraud detection.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Tax Planning on Earnings Management 税收筹划对收益管理的影响
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.298
P. Kennedy, Theresia Feolina Franstitus, Emerald G.M. Tobing
{"title":"The Effect of Tax Planning on Earnings Management","authors":"P. Kennedy, Theresia Feolina Franstitus, Emerald G.M. Tobing","doi":"10.21532/apfjournal.v8i2.298","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.298","url":null,"abstract":"This study aims“to determine the effect of tax planning accompanied by other variables, namely leverage and firm size, on earnings management. The research method is a descriptive and quantitative study using statistical techniques of multiple linear regression analysis. The population are “non-manufacturing companies in the infrastructure sector listed on the Indo-nesia Stock Exchange (IDX) during 2014-2018. Sample selection using the purposive sam-pling technique was obtained from 19 firms. The sources of data in this research are second-ary data. The results show that tax planning and company size affect earnings management. Vice versa, the variable leverage and interest rates don’t affect earnings management. Simul-taneously, leverage, tax planning, and company size significantly influence earnings manage-ment. What needs to be considered, taxpayers undertake a practice to reduce or minimize the tax burden to be paid to the state, often slipping into fraud such as tax evasion","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"54 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of Budgets Fraud for Handling COVID-19 in Makassar City 马卡萨市处理 COVID-19 预算舞弊的决定因素
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.300
I. Ismawati, Indriana Indriana, R. Rosidi, M. Rusydi
{"title":"Determinants of Budgets Fraud for Handling COVID-19 in Makassar City","authors":"I. Ismawati, Indriana Indriana, R. Rosidi, M. Rusydi","doi":"10.21532/apfjournal.v8i2.300","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.300","url":null,"abstract":"This study aims to examine the determinants of budget fraud for handling COVID-19 in the city of Makassar. This study uses a survey method for data collection. The samples of this research are 171 employees who work in Local Government Organizations in Makassar City while the data analysis tool uses SMART PLS software.The results of this study indicate that the greater the pressure, opportunity, competence, and arrogance of a person, the greater the level of fraud that occurs in a country. However, different results were found on the rationalization variable that fraud that occurred in a country was not influenced by a person’s rationalization in justifying his actions. Moderation in this study shows that bureaucratic reform can weaken the relationship between pressure and opportunity for fraud. However, it strengthens the connection between justification, competence, and arrogance to the occurrence of fraud","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"336 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139173348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Can a Village Website Be an Indicator of Public Transparency? 乡村网站能否成为公共透明度的指标？
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.303
Mika Puspitasari, Choironi Ardiyansyah, A. Hapsari
{"title":"Can a Village Website Be an Indicator of Public Transparency?","authors":"Mika Puspitasari, Choironi Ardiyansyah, A. Hapsari","doi":"10.21532/apfjournal.v8i2.303","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.303","url":null,"abstract":"The village is the lowest unit that must be a government structure which in financial management is based on the principles of good governance and transparency. Transparency as accountability to all stakeholders as well as a supervisory effort to minimize fraudulent forms of financial management. One form of transparency is through the management of village websites. But in reality the village website has not been managed optimally. Therefore, this study aims to analyze the transparency of village financial management through websites in 280 villages that are within the scope of the Grobogan Regency area. The method used is qualitative research with a descriptive interpretation approach, namely observing, describing and interpreting objects and then drawing conclusions. Data collection based on content analysis regarding village management achievements. The results showed that the utilization of village websites in Grobogan Regency as a form of transparency had not been maximized. The lack of transparency is due to the lack of information provided, and many websites only provide tools with no content in them, thereby triggering a possible decrease in public and other stakeholders’ trust in village management","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"13 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139173453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Human Resource Management in Policing Fraud 警务欺诈中的人力资源管理
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.299
Dirin Dirin, Yuyun Arief Kus Handriatmo, Dicky Irawan Kesuma, N. Setyawan
{"title":"Human Resource Management in Policing Fraud","authors":"Dirin Dirin, Yuyun Arief Kus Handriatmo, Dicky Irawan Kesuma, N. Setyawan","doi":"10.21532/apfjournal.v8i2.299","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.299","url":null,"abstract":"The paper draws on the roles of Human Resource Management (HRM) in policing fraud by the Indonesian Nation Police (INP). The methods of this study is a literature review and document analysis. This research find that HRM has a role in policing fraud through 1) recruitment, 2) education, 3) use/development, 4) maintenance and 5) termination from the office. HRM is pottentially essential for improving police professionalism. Further, the HRM success application may cause the success of bureaucracy and governance reform for corruption prevention in the INP. Moreover, operational policing fraud  can be  improved  by reliable HRM practice. Ultimately, this paper suggests a further empirical  study to explore HRM in policing andits role in policing fraud.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"45 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139172945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Business Email Compromise (BEC) Fraud and How to Prevent it 商业电子邮件破解 (BEC) 欺诈及如何防范
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.307
Dwi Siska Susanti, Fitria Errinandini Subandi, Naila Failasufa, Wibi Anska Putri
{"title":"Business Email Compromise (BEC) Fraud and How to Prevent it","authors":"Dwi Siska Susanti, Fitria Errinandini Subandi, Naila Failasufa, Wibi Anska Putri","doi":"10.21532/apfjournal.v8i2.307","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.307","url":null,"abstract":"Cybercrime is on the rise both at the national and cross-border levels. The latest mode of cybercrime is fraud using Business Email Compromise (BEC). A qualitive analysis method with literature study is applied to discuss two key questions of this paper. First, how does the BEC scheme occur?. Second, how an organization/company can prevent/mitigate the risk of BEC fraud. This paper concludes that BEC can be executed in the form of phishing emails sent by perpetrators (both internal and external actors of the organization) to the target victim (organization’s employees) in order to deceive and obtain financial gain. Various efforts can be made by an organization/company to prevent the risk of BEC fraud, among others in the form of implementing a risk management system, implementing an information security management system, and increasing the organization’s internal awareness.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"50 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study” 内部控制系统防范欺诈倾向的有效性 "Meta 分析研究"
Asia Pacific Fraud Journal Pub Date : 2023-12-18 DOI: 10.21532/apfjournal.v8i2.308
Faisol Faisol, Bambang Haryadi, Siti Musyarofah, Anggi Pradhita Iswahyudi
{"title":"Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study”","authors":"Faisol Faisol, Bambang Haryadi, Siti Musyarofah, Anggi Pradhita Iswahyudi","doi":"10.21532/apfjournal.v8i2.308","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.308","url":null,"abstract":"The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys’ Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"318 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139172695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit 法证会计和非财务计量在财务审计中的作用
Asia Pacific Fraud Journal Pub Date : 2023-12-12 DOI: 10.21532/apfjournal.v8i2.243
Mohamad Mahsun, Oluwatoyin Muse Johnson Popoola, Rida Perwita Sari
{"title":"The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit","authors":"Mohamad Mahsun, Oluwatoyin Muse Johnson Popoola, Rida Perwita Sari","doi":"10.21532/apfjournal.v8i2.243","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.243","url":null,"abstract":"Due to a lack of competency, including knowledge and experience, non-financial measurement skills are now required by auditors in order to prove fraud. As a result, this research aims to identify the gap between the practice requirements and the output of the audit training centre and the role of the forensic accounting curriculum in filling that gap. This research examines the best strategies for establishing competent and reliable auditing practice results. The non-participatory observation data mining method is used in this study. The study discovered that the auditing education and training centre had not taught and did not have a fraud prevention and detection curriculum based on non-financial measurement. As a result, this study recommends that Training Centre develop the audit curriculum in accordance with The International Education Standard. Furthermore, this study suggests that auditing education and training centres involve forensic accounting practitioners in team-teaching, particularly investigative audit topics.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139182071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Integrity Disclosure in Banking Companies in Indonesia 印度尼西亚银行公司的诚信披露
Asia Pacific Fraud Journal Pub Date : 2023-12-12 DOI: 10.21532/apfjournal.v8i2.287
I. Utami, Christina Seva Pranata, Natasia Alinsari
{"title":"Integrity Disclosure in Banking Companies in Indonesia","authors":"I. Utami, Christina Seva Pranata, Natasia Alinsari","doi":"10.21532/apfjournal.v8i2.287","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i2.287","url":null,"abstract":"Fraudulent practices such as corruption can lead losses and are one of the obstacles to achieving company goals. This has a lot to do with a lack of integrity. Integrity is a concept related to a commitment to comply with the ethics, values, and norms in society. The purpose of this study is to identifythe integrity disclosure in banking companies in Indonesia. The research method is content analysis based on information from the bank’s official website. The measurement uses the Integrity Framework Disclosure Index (IFDi) which includes 13 indicators with 47 disclosure items. Integrity disclosure measurement is conducted on 107 online websites of Indonesian banking companies that are registered in the Financial Services Authority (OJK). The results of this study indicate that integrity disclosure in banking companies in Indonesia is high with an average score of 37 out of 47 disclosure items, or 79.44%. The state-owned bank group has the highest integrity disclosure with an average score of 44.25 out of 47 disclosure items.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"43 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139182774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Realizing a Mental Revolution through Astabratha Belief as a Fraud-Neutral Detector 通过Astabratha信念作为欺诈中立检测器实现精神革命
Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.302
Whedy Prasetyo
{"title":"Realizing a Mental Revolution through Astabratha Belief as a Fraud-Neutral Detector","authors":"Whedy Prasetyo","doi":"10.21532/apfjournal.v8i1.302","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.302","url":null,"abstract":"This study aims to realize a mental revolution in the individual through astabratha belief as an effort to achieve fraud-neutral character. The belief is based that the initial occurrence of fraud comes from the mental self. This mentality is formed by teaching the human self-character through the local wisdom genius astabratha which is broken down into eight (asta) character traits. This research uses a qualitative approach with ethnographic studies to reveal the implementing culture of metal astabratha characteristics. The results of study show that fraud comes from self-character which can be prevented by growing eight characters, namely earth, fire, water, wind, sky, sun, moon and stars. These eight characters are manifested through mental self (pangawikan pribadi) to understand actions. This achievement is the result of a movement (response) to persistently reject fraudulent activities through creative, non-authoritarianism, thinking about difficulties and self-afflictions, self-safety and freeing people from suffering and worries, and finally achieving the noble goals of human life. As a result of an embodiment of self-awareness, there is no longer any desire to commit fraud, as well as awareness and behavior culture to feel peaceful in dealing with other people. This mental consistency leads to fraud neutrality as a form of moral integrity for pride, honor and self-esteem.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115372690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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