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Papers by dyah astriana
Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018), 2019
The purpose of this study is to analyze the implementation of an anti-fraud strategy and to find ... more The purpose of this study is to analyze the implementation of an anti-fraud strategy and to find out the level of fraud awareness of employees in PT XYZ, one of the selfregulatory organization in Indonesia. The focus of this study is the implementation of fraud prevention, detection, and response strategies in PT XYZ, and analyzing employees’ perceptions on the motivating factors of fraud and implementation of anti-fraud strategy in the company as part of fraud awareness. Findings show that PT XYZ has been implementing the anti-fraud strategy effectively because of the implementation of organizational value and culture in every aspect, as well as the implementation of internal control and good corporate governance practices. In addition, the implementation of anti-fraud strategy in PT XYZ is executed as an effort to implement good corporate governance. These findings suggested that the company has been operating as predicted by the stewardship theory for fraud awareness. However, th...
Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018), 2019
The purpose of this study is to analyze the implementation of an anti-fraud strategy and to find ... more The purpose of this study is to analyze the implementation of an anti-fraud strategy and to find out the level of fraud awareness of employees in PT XYZ, one of the selfregulatory organization in Indonesia. The focus of this study is the implementation of fraud prevention, detection, and response strategies in PT XYZ, and analyzing employees’ perceptions on the motivating factors of fraud and implementation of anti-fraud strategy in the company as part of fraud awareness. Findings show that PT XYZ has been implementing the anti-fraud strategy effectively because of the implementation of organizational value and culture in every aspect, as well as the implementation of internal control and good corporate governance practices. In addition, the implementation of anti-fraud strategy in PT XYZ is executed as an effort to implement good corporate governance. These findings suggested that the company has been operating as predicted by the stewardship theory for fraud awareness. However, th...