Jurnal Penelitian Ekonomi dan Bisnis

Examining the Influence of Locus of Control and Perceived Behavior Control on Fraud Prevention with Whistleblowing as an Intermediate Variable: A Case Study of PT. Lintang Kejora Semarang

Fri, 05 Apr 2024 00:00:00 +0000

This study investigates the intricate relationship between locus of control, perceived behavior control, and fraud prevention, with whistleblowing as a mediating construct. The research adopted a comprehensive sampling strategy known as a census approach, which encompassed the entirety of the employee population at PT. Lintang Kejora, comprising a total of 100 individuals, thereby ensuring their inclusion as research respondents. The data analysis methodologies employed in this study comprised two-stage least-squares regression and path analysis. The results of the data analysis indicate that locus of control and perceived behavior control exert a partially positive and statistically significant influence on whistleblowing. However, locus of control and perceived behavior control do not appear to have a significant impact on fraud prevention. Additionally, whistleblowing exhibits a positive and statistically significant influence on fraud prevention. Nevertheless, whistleblowing does not mediate the impact of locus of control and perceived behavior control on fraud prevention to a significant extent. These findings shed light on the multifaceted interplay between individual psychological attributes, whistleblowing, and fraud prevention within organizations. Addressing these implications can aid in the development of more effective strategies for preventing and managing fraud in organizational settings.

Keywords:

locus of control, perceived behavior control, personal cost, whistleblowing, fraud prevention

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Fri, 05 Apr 2024 00:00:00 +0000

This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and collusion. This study has a population of health companies listed on the IDX in 2018-2021. This study uses a quantitative approach. Based on the logistic regression analysis, the study finds that financial stability, change director, and arrogance affect FFR. On the other hand, external pressure, ineffective monitoring, auditor change, and collusion do not affect FFR.

Keywords:

Fraudulent financial reporting, Hexagon theory, Beneish M-Score

The factors affecting investment intentions for employees of PT Bank Central Asia, Tbk.

Daniella Mayuni Semeru, Dimas Angga Negoro — Fri, 05 Apr 2024 00:00:00 +0000

This research was conducted to analyze the effect of Personality Traits, Financial Literacy, and Risk Tolerance on Investment Intentions in environmentally friendly companies with Risk Tolerance as a moderating variable, providing input for environmentally friendly companies so they can be more attractive to investors, and contribute to the science of financial management by developing an understanding of the Investment Intentions variable in environmentally friendly companies. This research used quantitative method. The sample is 280 respondents with purposive sampling technique to the employees of PT Bank Central Asia, Tbk. Data was analyzed with Structural Equation Modelling-Partial Least Square (SEM-PLS). The results are personality traits, financial literacy, and risk tolerance had effect on investment intentions and risk tolerance had a moderating effect between financial literacy and investment intentions. With this research, it is hoped that environmentally friendly companies will manage their companies well and do environmentally friendly things included in its annual report so that potential investors are interested in investing in environmentally friendly companies. This research also expected to enrich the knowledge of financial management by providing an understanding of the Investment Intentions variable in environmentally friendly companies.

Keywords:
environmentally friendly company financial literacy, risk tolerance, investment intentions, personality traits

Corporate Social Responsibility and Firm Value: The Moderating Effect of Profitability

Rizki Rahma Fadillah, Taufik Taufik, Fida Muthia — Fri, 05 Apr 2024 00:00:00 +0000

This study focuses on the moderating effect of profitability on the relationship between corporate social responsibility and firm value. Using annual reports for 22 companies from Indonesia food and beverage sector for period of 2018 to 2020, this study demonstrate whether profitability able to act as a moderating variable using Moderated Regression Analysis. This study finds that profitability able to moderate the relationship between corporate social responsibility and firm value indicating that companies with better profitability able to implement the corporate social responsibility better which result in the increased in firm value.

Keywords:
Corporate social responsibility, Firm value, Profitability, MRA

Analysis of The Effect of Corporate Governance on Company Performance with Working Capital as A Mediating Variable (Study on Manufacturing Companies in Indonesia)

Givantoro Agma Ardira, Hersugondo Hersugondo — Fri, 05 Apr 2024 00:00:00 +0000

This study aims to examine the effect of Corporate Governance (CG) consisting of Board Independence (BI), Board Diversity (BD), Return on Assets (ROA), and Return on Equity (ROE) mediated by the Working Capital (WC) at Indonesia Manufacture Company during the current year 2019–2021. Purposive sampling method was used to determine the number of research samples. With a total sample of 63 samples from 2019–2021. The analytical technique used is multiple linear regression for each research model with the SPSS:25 program which previously passed the classical assumption test. The results in this study, BI has a positive and not significant effect on WC and BD has a positive and significant effect on WC. Variable BI has a positive and not significant effect. ROA and BD have a positive and not significant effect on ROA and WC has no effect on ROA then finally in the third model the BD has a positive and significant effect on ROE. Variable BD has a positive and significant effect on ROE and then the last variable WC has no effect on ROE.

Keywords:

Corporate Governance, Working Capital, Firm performance

Antecedents of Muslim Students' Decisions to Use Islamic Digital Banks

Ana Fidatul Qulub, Rizky Nur Ayuningtyas Putri — Fri, 05 Apr 2024 00:00:00 +0000

The primary objective of this research is to examine the many elements that influence the decision-making process of Muslim students when it comes to utilizing Islamic digital banking services. This study explains the Theory of Planned Behavior (TPB), specifically focusing on the constructs of attitude, subjective norm, and perceived behavioral control, in addition to supplementary exogenous variables, digital marketing, brand image, and digital financial literacy, and the intention to use. This research uses a quantitative Structural Equation Model (SEM) approach. The data collection technique used questionnaires distributed online to respondents, namely Muslim students who live in Solo Raya, and a total of 384 respondents participated. The findings indicated that each exogenous variable exhibited a statistically significant impact on the intention to use; Intention to use proved influential in Muslim students' decision to use Islamic digital banks. Perceived behavioral control, brand image, and digital financial literacy significantly affect Muslim students' decision to use Islamic digital banks. In contrast, attitudes, subjective norms, and digital marketing are not substantial on the decision of Muslim students to use Islamic digital banks. Intention mediates the indirect influence of exogenous variables on Muslim students' decisions to use Islamic digital banks.

Keywords:

Islamic Digital Banks, Muslim Students’ Decisions, Intention to Use, Attitude, Subjective Norm, Perceived Behavioral Control, Digital Marketing, Brand Image, Digital Financial Literacy

The Impact of the Use of Sodo and Tiger Trawling Gear on Communities in Tambakrejo Fishers' Village, Semarang

Fri, 05 Apr 2024 00:00:00 +0000

Based on the Regulation of the Minister of Maritime Affairs and Fisheries Number 2/PERMEN-KP/2015, sodo and trawlers are fishing gear prohibited from being used, especially by small fishers, because they are not environmentally friendly. However, many fishers still use this tool, one of whom is a fisherman who looks for fish in the waters of Tambakrejo, Semarang, which significantly disrupts the activities of Tambakrejo fishers. This study aims to identify the socio-demographic profile of Tambakrejo fishers, analyze the impact of using sodo and trawlers in Tambakrejo waters, and analyze strategies for handling the effect. This study uses primary data from semi-structured and in-depth interviews. The number of respondents in the study was 60, as determined by the purposive sampling method. This study uses a mixed-methods approach. Quantitative analysis in the form of descriptive analysis is needed to answer the first and second goals. At the same time, quantitative analysis is used to answer the third objective with the help of the Atlas.Ti tool. This study's results show that most fishers use traps and bamboo clumps. The dominating use of sodo and trawlers in Tambakrejo waters has an economic aspect in the form of reduced catches and damage to traps and clusters, as well as social aspects, namely the conflict between Tambakrejo fishers and fishers who use sodo and trawl nets. To deal with this impact, government intervention is needed in the form of water police patrols and strict action against fishers who use sod and trawl fishing gear. The results of this study are expected to be considered in formulating policies, especially fisheries policies

Keywords:

Impact, trawlers, sodo, fishers, Tambakrejo