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Asia Pacific Fraud Journal
Published by Association of Certified Fraud Examiners Indonesia Chapter
ISSN : 25028731     EISSN : 2502695X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published the articles from Call For Paper that managed by ACFE Indonesia Chapter. - Forensic Accounting - Fraud Prevention - Fraud Detection - Investigation - Crime - Criminalogy.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)" : 15 Documents clear
The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report Ryan Aviantara
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.192

Abstract

This paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which measured by Dechow F-Score. The population in this study is government company from the consolidated audited report of Ministry if SOE’s (State Owned Enterprises) along 5 years with purposive sampling technique according to the largest assets. By using the logistic regression statistic method, the empirical evidence of this study shows that S.C.C.O.R.E model has ability to affect the FFR. However this paper evolve breakthrough variables through E-Procurement, Change in Audit Committee,Whistleblowing System, CEO Education and CEO Military whichcanbe exploredfurther on the next research.
Relevance of Good Corporate Governance Towards the Principle of Business Judgement Rule for State-owned Enterprises’ Corruption Cases: A Legal Perspective Leonardi Ryan Andika; Nethania Vanida; Jocelyn Aprilia; Monica Gracia Irjanto
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.197

Abstract

Business judgement rule is often used as one of the principles to determine whether a corporate actor is evidently guilty in various corruption cases. Thus, this study aims to explain the relevance of corporate governance implementation as an additional objective measurement towards the business judgement rule principle in state-owned enterprises corruption cases. Through the juridical-normative approach and qualitative method analysis, it is found that in the middle of ambiguous positions of state-owned corporations in Indonesia, corporate governance must be taken into account in determining the court ruling especially in many corruption cases as a tool to minimize the legal uncertainty. This study also found that the corporate governance standard is able to convince the public in various financial decisions as a parallel example.
Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company Malinda Yusti; Triyadi Triyadi; Dona Ramadhan
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.202

Abstract

Fraud risk management strategies can be carried out in three stages: prevention, detection, and response, but the most efficient stage is prevention. Fraud is part of operational risk which is defined as the risk of loss caused by the failure or inadequacy of internal processes, people, systems or technology, and external events. The perpetrators of fraud can also be analyzed using the fraud motivation model. This study aims to use the results of detection and response as input for the prevention stage using root cause analysis. This study uses the Risk Causal and Fraud Diamond (RCFD) Matrix as an analytical tool to determine the dominant root cause. This study uses 300 data samples and categorizes the root causes of fraud in the RCFD Matrix. The results show that there are three dominant root causes: 3.O System & Technology - Opportunity, 2.O Internal Process - Opportunity, and 1.P People - Pressure. These results provide recommendations for fraud prevention strategies to effectively reduce or eliminate the dominant root cause.
The Role of Institutional Ownership in Moderating the Determinants of Earnings Management (A Study on Manufacturing Companies in Indonesia) Novendi Arkham Mubtadi; Eka Riyani Setiawan
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.193

Abstract

The purpose of this study is to examine the effect of deferred tax expense, tax planning, and managerial ownership on earnings management moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The number of research samples is 16 companies. The sampling technique used in the study is purposive sampling method. This study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) assisted by the IBM SPSS 24 program. The results of this study show that deferred tax expense and managerial ownership haveno effect on earnings management, while tax planning has an effect on earnings management. Institutional ownership is not able to moderate the effect of deferred tax expense and managerial ownership on earnings management, but institutional ownership is able to moderate the effectof tax planning on earnings management. The limitation of this study is that the measurement technique used for earnings management is only accrual earnings management. In addition, researchers do not measure earnings management from real earnings management techniques so that the results obtained cannot explain the extent of deviations from normal business practices. The results of this study are expected to provide considerations for potential investors who wish to invest in a company so that they do not experience losses on their invested capital. Company managers are expected to be able to reconsider everything so that there will be no more fraud that can cause losses to the company and have a bad impact in the future.
The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept Agung Hermawan; Novita Novita
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.196

Abstract

This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept. For companies engaged in financial service providers, the results of this study are expected to contribute to the implementation of governance, risk management, and compliance (GRC) in order to minimize potential fraud and achieve the expected goals. Respondents used in this study are the employees of Bank Perkreditan Rakyat (BPR). Data are collected using interviews, observations, and questionnaires. Descriptive analysis, data quality analysis, and structural model analysis are used to test hypotheses with the application of STATA version 14. The results show that the variables of corporate governance and risk management have a significant effect on the efforts to minimize potential fraud, while the variable of compliance has no significant effect on the efforts to minimize potential fraud. Due to several factors, such as the small scope of BPR compared to conventional banks and the small number of employees, the implementation of GRC has not been achieved optimally.

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