Debbi Chyntia Ovami
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Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia
Henny Zurika Lubis , Maya Sari , Andi Auliya Ramadhany , Debbi Chyntia Ovami , Istiqomah Rahmayati Brutu doi: http://dx.doi.org/10.21511/ppm.22(2).2024.04Problems and Perspectives in Management Volume 22, 2024 Issue #2 pp. 40-50
Views: 869 Downloads: 241 TO CITE АНОТАЦІЯFraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.
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Beyond age: Decoding the investment DNA of generations Z and Y in Indonesia
Debbi Chyntia Ovami , Henny Zurika Lubis , Esa Setiana , Ita Mustika , Sari Wulandari doi: http://dx.doi.org/10.21511/imfi.21(3).2024.31Investment Management and Financial Innovations Volume 21, 2024 Issue #3 pp. 385-398
Views: 156 Downloads: 29 TO CITE АНОТАЦІЯInvestment decisions are a matter of how individuals should allocate funds into investment forms that provide future benefits. This paper investigates the impact of financial literacy, perceptions of risk and returns, family background, income, and financial technology proficiency on investment decisions among Generations Z and Y in Indonesia. This study uses a quantitative approach, using primary data from 240 respondents through purposive sampling. Primary data were collected through a questionnaire survey to collect respondents’ perceptions and investment decisions. The Likert scale assesses indicators by eliciting responses to statements and questions. The Structural Equation Model Partial Least Square (SEM-PLS) approach was employed for analysis utilizing WarpPLS 8.0 software. The results show that financial literacy, risk and return perception, income, and fintech proficiency significantly influence investment decisions (p < 0.05), while family background does not (p > 0.05). In addition, fintech proficiency mediates the effects of financial literacy, risk perception, family background, and income on investment decisions (p < 0.05). These findings suggest that improving financial literacy and fintech skills can lead to better investment decisions among young investors. This study highlights the need for targeted financial education programs and innovative fintech solutions to support informed investment choices. Further research is recommended to explore additional factors influencing investment decisions and to develop strategies to improve financial decision-making in this demographic group.
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