Riski Albar | Universitas Sumatera Utara (original) (raw)
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Papers by Riski Albar
The purpose of this study aims to determine and analyse the effect of Pressure, Opportunity, Rati... more The purpose of this study aims to determine and analyse the effect of Pressure, Opportunity, Rationalization, Capability, Greed and Exposure both simultaneously and partially on Fraud on pharmaceutical companies in North Sumatra. The study population is 154 employees of pharmaceutical companies. The sample was selected using a purposive sampling method that produced 61 employees as sample respondents. Data analysis methods in this study are descriptive statistics, multiple regression analysis (Multiple Regression Analysis), and to find out the regression coefficients using the Ordinary Least Square (OLS) method, classical assumption test, hypothesis testing. The data of this study were processed using the Statistical Package for Social Science (SPSS) program 21. The results of this study indicate that Pressure has a positive and significant impact on Fraud, Opportunity has a positive and significant effect on Fraud, Rationalization has a positive and significant effect on Fraud, Cap...
Les zones Sud-Est de Madagascar sont parmi les regions beneficiaires du projet Bassin Versant Per... more Les zones Sud-Est de Madagascar sont parmi les regions beneficiaires du projet Bassin Versant Perimetre Irriguee. Ces zones des Sud-Est ont une potentialite economique importante. Mais aussi ces zones ont ses faiblesses qui freinent le developpement. L'objectif de cette etude est d'analyser les strategies des paysans Sud-Est par rapport a l'utilisation et contrainte de main-d'oeuvre et par rapport aux temps et calendrier de travail. Outre la collecte de donnees secondaires, des enquetes aupres des differents types des paysans ont ete realisees. Des focus-groupes ont ete faits pour chaque village des Ferme de reference. Cette etude par l'utilisation de la methode de nuees dynamiques et d'analyse factorielle discriminante (AFD) a permis d'obtenir 3 classes des paysans et en ajoutant des autres variables les 3 classes donnent 13 sous-classes. Les contraintes de la Main-d'oeuvre des zones de Sud-Est se manifestent de facon multiple. Puis les temps Off- Fa...
Jurnal Dinamika Sosial Budaya, 2019
Penelitian ini bertujuan untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan... more Penelitian ini bertujuan untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan mengenai kecenderungan terjadinya fraud di sektor pemerintahan dan faktor-faktor yang mempengaruhinya. Berdasarkan latar belakang tersebut, maka dapat dirumuskan permasalahannya yaitu: Bagaimana pengaruh gaya kepemimpinan, sistem pengendalian intern, komitmen organisasi, kesesuaian kompensasi, pengaruh budaya etis organisasi dan penegakan hukum terhadap fraud di sektor pemerintahan, Penelitian ini menggunakan sampel sejumlah 110 pegawai instansi pemerintahan di Kota Semarang. Teknik pengambilan sampel menggunakan convenience sampling. Pengumpulan data dengan menggunakan kuesioner. Hasil penelitian menunjukkan pengaruh negatif antara gaya kepemimpinan dengan fraud di sektor pemerintahan, terdapat pengaruh negatif antara keefektifan pengendalian internal dengan fraud di sektor pemerintahan, tidak terdapat pengaruh antara komitmen organisasi dengan fraud di sektor pemerintahan, te...
Jurnal Akuntansi & Auditing Indonesia, 2016
This study is aimed at investigating how far the internal controls are able to prevent fraud in f... more This study is aimed at investigating how far the internal controls are able to prevent fraud in financing administration at an Islamic Bank in Medan, Indonesia. The method applied in this study was a case study method. The operational definition used in this study was COSO framework. The data were collected through observations and semi-structured interviews. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. Poor internal controls lead to fraud. The management of the bank still employs one official to the same officials to conduct various financing activities. It leads to fraud because the activities are lack of supervisions. This study is focused on one company, so the findings may not be generalized to other companies. It is because of the different types of business, working environment, and practices. It is expected that the future study is able to enlarge the number of samples or companies.
The purpose of this study aims to determine and analyse the effect of Pressure, Opportunity, Rati... more The purpose of this study aims to determine and analyse the effect of Pressure, Opportunity, Rationalization, Capability, Greed and Exposure both simultaneously and partially on Fraud on pharmaceutical companies in North Sumatra. The study population is 154 employees of pharmaceutical companies. The sample was selected using a purposive sampling method that produced 61 employees as sample respondents. Data analysis methods in this study are descriptive statistics, multiple regression analysis (Multiple Regression Analysis), and to find out the regression coefficients using the Ordinary Least Square (OLS) method, classical assumption test, hypothesis testing. The data of this study were processed using the Statistical Package for Social Science (SPSS) program 21. The results of this study indicate that Pressure has a positive and significant impact on Fraud, Opportunity has a positive and significant effect on Fraud, Rationalization has a positive and significant effect on Fraud, Cap...
Les zones Sud-Est de Madagascar sont parmi les regions beneficiaires du projet Bassin Versant Per... more Les zones Sud-Est de Madagascar sont parmi les regions beneficiaires du projet Bassin Versant Perimetre Irriguee. Ces zones des Sud-Est ont une potentialite economique importante. Mais aussi ces zones ont ses faiblesses qui freinent le developpement. L'objectif de cette etude est d'analyser les strategies des paysans Sud-Est par rapport a l'utilisation et contrainte de main-d'oeuvre et par rapport aux temps et calendrier de travail. Outre la collecte de donnees secondaires, des enquetes aupres des differents types des paysans ont ete realisees. Des focus-groupes ont ete faits pour chaque village des Ferme de reference. Cette etude par l'utilisation de la methode de nuees dynamiques et d'analyse factorielle discriminante (AFD) a permis d'obtenir 3 classes des paysans et en ajoutant des autres variables les 3 classes donnent 13 sous-classes. Les contraintes de la Main-d'oeuvre des zones de Sud-Est se manifestent de facon multiple. Puis les temps Off- Fa...
Jurnal Dinamika Sosial Budaya, 2019
Penelitian ini bertujuan untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan... more Penelitian ini bertujuan untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan mengenai kecenderungan terjadinya fraud di sektor pemerintahan dan faktor-faktor yang mempengaruhinya. Berdasarkan latar belakang tersebut, maka dapat dirumuskan permasalahannya yaitu: Bagaimana pengaruh gaya kepemimpinan, sistem pengendalian intern, komitmen organisasi, kesesuaian kompensasi, pengaruh budaya etis organisasi dan penegakan hukum terhadap fraud di sektor pemerintahan, Penelitian ini menggunakan sampel sejumlah 110 pegawai instansi pemerintahan di Kota Semarang. Teknik pengambilan sampel menggunakan convenience sampling. Pengumpulan data dengan menggunakan kuesioner. Hasil penelitian menunjukkan pengaruh negatif antara gaya kepemimpinan dengan fraud di sektor pemerintahan, terdapat pengaruh negatif antara keefektifan pengendalian internal dengan fraud di sektor pemerintahan, tidak terdapat pengaruh antara komitmen organisasi dengan fraud di sektor pemerintahan, te...
Jurnal Akuntansi & Auditing Indonesia, 2016
This study is aimed at investigating how far the internal controls are able to prevent fraud in f... more This study is aimed at investigating how far the internal controls are able to prevent fraud in financing administration at an Islamic Bank in Medan, Indonesia. The method applied in this study was a case study method. The operational definition used in this study was COSO framework. The data were collected through observations and semi-structured interviews. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. Poor internal controls lead to fraud. The management of the bank still employs one official to the same officials to conduct various financing activities. It leads to fraud because the activities are lack of supervisions. This study is focused on one company, so the findings may not be generalized to other companies. It is because of the different types of business, working environment, and practices. It is expected that the future study is able to enlarge the number of samples or companies.