International Journal of Education.
Social Studies.
And Management (IJESSM) e-ISSN : 2775-4154 Volume 5.
Issue 1.
February 2025 The International Journal of Education.
Social Studies, and Management (IJESSM) is published 3 times a year (February.
Juny.
Novembe.
Focus : Education.
Social.
Economy.
Management, and Culture.
LINK : http://lpipublishing.
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php/ijessm Influence Bystander Effect and Whistleblowing to Fraud Billing Receivables (Empirical Study on Employees of PT Lotus Pradipta Muli.
Monica Amelia1.
Luke Suciyati Amna2 1,2 Bandar Lampung University.
Indonesia
ARTICLE INFO
Article history:
Received 10 November 2024 Revised 26 Desember 2024 Accepted 25 January 2024 Keywords Corresponding Author :
ABSTRACT
Receivables is element important in finance company, but fraud in the billing can become significant challenges.
This study designed For to study to what extent does it influence bystander effect and whistleblowing to fraud billing receivables at PT Lotus Pradipta Mulia.
With involving all over population company .
as sample through method sample saturated, research that uses method multiple linear regression For measure data reliability, consistency instruments, as well as influence second variable to potential cheating.
The test results prove that bystander effect own effect negative to fraud billing receivables, whereas whistleblowing give effect positive.
The significance values for both variables are 0.
035 and 0.
037 (<0.
Both variable This in a way simultaneous influential to fraud billing receivables, value significant 0.
010 (<0.
Bystander Effect.
Whistleblowing.
Accounts Receivable Collection Fraud.
21028615@student.
INTRODUCTION
In the business world, success company often depends on his ability in manage and bill receivables with efficient.
The study conducted by (Agustini et al, 2.
, management uncollectible receivables effective can cause improvement risk operational, including potential fraud in the billing process.
This is the more confirm importance system good internal control For minimize risk said.
More Furthermore, a study by (Hamzah, 2.
found that that healthy operational cash flow and management efficient receivables give impact significant to liquidity company.
Turnover overdue receivables slow can endanger cash flow, while control weak credit potential open opportunity the occurrence cheating.
According to report (ACFE, 2.
, use asset No legitimate is category dominant cheating occurs in the company, with percentage reached 86% of all case with impact significant financial.
One of the type abuse asset This is International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 account receivable fraud, which includes manipulation or embezzlement of funds from transaction receivables.
Such cases This often happen consequence weakness internal control, low transparency, as well as lack of supervision in the billing process.
Fraud defined as abuse position individual For give profit in a way illegal and intentional to party (ACFE, 2.
Possibility the occurrence fraud Can appear consequence difficulty in monitor activity operational along with expansion company, which makes problem the more complex (Marciano et al.
, 2.
In Indonesia, fraud that often occurs happen that is corruption by 4% (ACFE Indonesia, 2.
In the company, there are various type employees, including those who show bystanders and those who act as whistleblower.
Bystander effect appear when somebody realize existence cheating, but choose For No act or let it be so that it doesn't bother position or his work.
Effects This can push individual For do action No moral or contradictory with standard operational.
The height bystander effect tend increase risk the occurrence fraud billing receivables.
addition to the effects observer, occurrence Fraud is also influenced by low implementation practice whistleblowing.
For reduce fraud billing receivables, required a brave individual to reveal violation ethics.
The whistleblowing system is defined as an effort to uncover acts of violation and fraud in an organization (Ramadhani & Trisnaningsih.
Perpetrator whistleblowing called whistleblower.
Reporting violation is one of component important in support implementation management good corporate governance as an effort to prevent the occurrence fraud (Srikandhi & Suryandari, 2.
In the process of disclosing fraud, the role of whistleblowers has great significance.
However, the practice This Still seldom carried out in the world of work.
Concerns will risk dismissal, expulsion social, or threat to safety self and family often become barrier for individual For disclose truth.
System reporting whistleblowing is one of the steps recommended by OJK for prevent and detect cheating.
According to survey fraud in Indonesia, system This rated effective in prevent cheating, with level effectiveness reaching 22.
6% (ACFE
Indonesia, 2.
Study This referring to the results studies previously conducted by (Pertiwi, 2.
, (Dewi et al.
, 2.
, (Dewi, 2.
, (Nufus & Helmayunita, 2.
, (Maharani & Mahmudah, 2.
The difference main between study this and study previously is in the variable dependent used.
Research This researching fraud that occurred billing receivables, while study previously focus on cheating in report finance.
The results of study previously show that effect observer influential positive, whereas whistleblowing give influence negative to trend fraud in report finance.
International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 Writer interested For research more deep use analyze influence bystander effect and whistleblowing to effectiveness of the collection process receivables at PT Lotus Pradipta Mulia.
This test aiming explore relatedness significant second factor the with fraud billing receivables, as well as identify strategies that can implemented company For minimize impact negative from bystander effect at a time optimize implementation whistleblowing in management Research This given title Au Influence Bystander Effect and Whistleblowing against Fraud Billing Receivables from Employees of PT Lotus Pradipta MuliaAy.
Agency Theory Proposed by (Jensen and Meckling, 1.
, describes relatedness between the principal and the agent, where the agent given authority For take decision on Name principal with hope act in the interests of company.
However, agents often more prioritize interest personal, which gives rise to problem agency and can harm company.
Problem This related with bystander effect, where somebody know fraud or deviation tend No act, especially If There is many other people should be able to do it too report.
This is to worsen problem agency, because No someone took it step For overcome mismatch interest between principal and agent.
For overcome matter this, system whistleblowing can applied.
With effective system, individual in organization can report fraud or behavior No ethical without Afraid will retaliation, so that reduce potential loss for company consequence mismatch interest the.
Fraud Triangle Theory Triangle Theory Fraud (Fraud Triangle Theor.
was first introduced by Donald R.
Cressey in 1953.
This theory identify factors that become reason main the occurrence action fraud.
According to (Cressey, 1.
, there is three element important that can explain Why somebody do cheating, namely pressure, opportunity, and rationalization.
Opinion similar expressed by (Vona, 2.
, who stated that three element those Ai pressure, rationalization, and opportunity Ai are prerequisite the occurrence of fraud.
The AICPA also classifies third element This as factor risk or conditions that allow the occurrence cheating.
Fraud Fraud is action illegal acts committed through manipulation, concealment fact, or violation trust without threat physical, purposeful For to obtain profit, good for individual and also organization.
Fraud can damage reputation company, causing loss financial, and lower employee morale (Erong et al.
Research show fraud often related with behavior No ethics that can damage credibility economy a entity.
According to (Nufus & Helmayunita.
International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 2.
, fraud involving deviations and violations rule For reach objective certain, such as lie or give misleading information.
Fraud Can done by individuals from in or outside organization, which emphasizes importance internal control.
(ACFE, 2.
identifies various type fraud, including fraud report finance, theft assets, and corruption.
One of the most common happen is Account Receivable Fraud, which involves manipulation notes receivables and can harm company in a way financial and reputational.
According to Cressey (Elisabeth & Simanjuntak, 2.
, the indicators fraud triangle or triangle fraud covers three element main cheating, namely pressure, opportunity, and justification .
ationalization ).
Third element This often interact and create condition in which an individual feel pushed For do fraud, especially in context involving As example, pressure For meet performance targets or profit can create a sense of need For add or change receivables data to look like more well, for now opportunity appear when internal control in organization weak.
Justification can appear when individual feel that action the No will harm anyone, or even can considered as a legitimate action.
Bystander Effect (Maharani & Mahmudah, 2.
explains that bystander effect is phenomenon in society that depicts the more many people in situation emergency, increasingly reduce possibility somebody For give help.
Phenomenon This describe trend individual who witnessed a events, such as action cheating, for No act Because believe that other people will take transfer not quite enough answer.
Research show that the more Lots the witnesses that exist, the more small possibility there is someone who acts.
This is Can to worsen risk the occurrence fraud in organization, especially If environment Work No push disclosure or reporting action that is not ethical (Latany & Darley, 2.
People who witness incident the Possible reluctant act Because worry will risks posed, disturbed from its activities, or feel their status can threatened (Noviyant.
et al.
, 2.
(Dandi & Purnamasari, 2.
identified worsening indicators phenomenon this, namely : .
Influence social, where individuals tend follow other people's decisions in group .
Obstacles social, such as concern will judgment or conflict .
Spread not quite enough answer, where the individual feel No There is obligation personal For act Because assume others will do it.
Test by (Pertiwi, 2.
, (Dewi et al.
, 2.
entitled Influence bystander effect to fraud report finance find that bystander effect influential positive to fraud that occurred in report finance.
Whistleblowing System reporting violations .
histleblowing ) refers to the mechanisms used For disclose action violation or fraud that occurred in a organization International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 (Ramadhani & Trisnaningsih, 2.
Whistleblowing system must done with faith well, no as complaint personal related regulation company or Because intention bad or slander (Putri & Hapsari, 2.
According to (Integrity Indonesia, 2.
, the system This can used For detect various form cheating, such as abuse, corruption, bribery, and deviation others in the organization public and also private companies around the world.
(Dewi et al.
, 2.
explains that the reporting system fraud .
histleblowing ) includes three aspects, namely : .
Aspects Structural, related to with supporting design and regulations system whistleblowing in organization .
Aspects Operational, which includes procedure collection and handling report whistleblowing in efficient and effective .
Maintenance aspects, which are related with maintenance and updates system in a way sustainable to remain relevant and (Nufus & Helmayunita, 2.
, (Maharani & Mahmudah, 2.
do study about implementation system whistleblowing and its impact to Financial statement fraud, which shows that whistleblowing give influence negative to the occurrence fraud in report finance.
This means that the more Good system whistleblowing applied, the more low potential the occurrence fraud in report finance company.
RESEARCH METHOD
The study was designed through method study field with approach quantitative and technical analysis multiple linear regression.
Research to population, where the entire sample taken from the population at PT Lotus Pradipta Mulia, which consists of of 32 employees.
The sampling method applied sample is technique sample saturated, whole employee involved in study This.
Data is collected online via Google form with scale likert 1-5.
For ensure data quality, research This includes validity tests, reliability tests, multiple linear regression tests, t tests.
F tests and coefficient tests.
Data is analyzed use method statistics, and for make it easier analysis.
SPSS software ver.
25 was used in study This.
RESULT AND DISCUSSION
Validity Test Validity test determine how much Good instrument measurement to expose idea or signs that can evaluated.
Survey items considered original If estimated r value exceeds the r table .
International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 Table 1.
Validity Test Results Calculate Calculate Calculate Table r No.
r value r value r value Conclusion (X.
(X.
(Y) Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid (Source : Processed data.
SPSS25, 2.
The results of the test obtained that 10 question items own r value count more big from r table = 0.
349, which shows that each question item can considered valid.
Reliability Test Study This need testing reliability For measure how far is the consistency questionnaire used in test connection between variables X and Y (Sudaryono.
Before carry out testing, need There is base For taking decision with alpha value of at least 0.
A variable considered reliable If own mark more 60, while If its value not enough from 0.
60, variable the considered No Here research test results This.
Table 2.
Reliability Test Cronbach's Variables Realizability Alpha Bystander Effect Reliable Whistleblowing Reliable Fraud Reliable (Source : Processed data.
SPSS25, 2.
The test results show alpha value >0.
60, which indicates that questionnaire in this test can considered reliable.
This indicates instruments used capable give results consistent measurement For the same phenomenon.
International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 Partial Hypothesis Test or T- Test Table 3.
Multiple Linear Regression Analysis Coefficients a Standardize Unstandardized Coefficients Coefficients Std.
Error
Beta
9,366
Model Sig.
(Constan.
1,085 Bystander Effect Whistleblowi Dependent Variable: Fraudulent Accounts Receivable Collection (Source: Processed data.
SPSS25, 2.
Interpretation Y = 1 X1 2 X2 e t Y= 10.
427X1 - 0.
435X2 e t The constant value .
162 means that the value of fraudulent accounts receivable collection will remain at 10.
162 if all independent variables remain constant.
The regression coefficient of the Bystander Effect is 0.
427, which means that if the Bystander Effect (X 1 ) exists increase, then forgery billing receivables (Y) exist improvement by 0.
427 or 42.
Whistleblowing regression coefficient is 0.
435, which means that if Whistleblowing (X 2 ) exists increase, then forgery billing receivables (Y) exist improvement of 0.
435 or 43.
T Test Hypothesis First accepted because t count bystander effect of more than 2,211 big than the t table which is 2.
042, and the sig value.
035 which is more small from 0.
05, which indicates that fraud billing receivables from PT Lotus Pradipta Mulia employees are affected in a way positive by bystander effect.
Hypothesis second accepted because t count whistleblowing by -2,191 more small compared to with a t table of 2.
042, and a sig.
value of 0.
037 more small from 0.
05, which indicates that fraud billing receivables from PT Lotus Pradipta Mulia employees are affected in a way negative by International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 Anova Hypothesis Test or F Test Table 4.
Hypothesis Testing In general Simultan or F Test ANOVA a Sum of Mean Model Squares Square Sig.
Regressio
328,879
164,439
Residual 30,521 Total Dependent Variable: Fraudulent Accounts Receivable Collection Predictors: (Constan.
Whistleblowing.
Bystander Effect (Source : Processed data.
SPSS25, 2.
Hypothesis third accepted Because F value count by 5,388 more big compared to with F table of 3.
33, with level significance of 0.
010, which indicates that probability is far more small from 0.
Shows that bystander effect and whistleblowing in a way together influential to fraud billing receivables from employees of PT Lotus Pradipta Mulia.
Coefficient of Determination Table 5.
Coefficient of Determination Model Summary Std.
Error Mode Adjusted R of the Square Square Estimate Predictors: (Constan.
Whistleblowing.
Bystander Effect (Source : Processed data.
SPSS25, 2.
Based on the test results above, it can be seen that fraudulent debt collection is influenced by changes in independent variables, namely bystander effect and whistleblowing, with an R square value of 0.
271 or 27.
The rest, 9%, is influenced by other factors not studied by the author.
Discussion Bystander Effect Has a Positive Relationship To Accounts Receivable Collection Fraud The first hypothesis is accepted because the t-count of the bystander effect of 211 is greater than the t-table of 2.
042, and the sig.
value of 0.
035 is smaller 05, which indicates that fraudulent collection of receivables by International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 employees of PT Lotus Pradipta Mulia is positively influenced by the bystander Bystander effect is phenomenon where increasingly many people witnessed a incident, increasingly small possibility individual For act, because they feel not quite enough answer will taken by someone else.
In context billing receivables, effects This happen when employees who witnessed fraud choose For No act or report, good Because feel his actions No impact significant or Afraid become target If report.
Bystander effect relate positive with fraud billing receivables, where the more big effect this, increasingly tall opportunity fraud happen Because lack of action or reporting from bystanders allow perpetrator continue action No ethical without consequences.
Research This support results research by (Pertiwi, 2.
, (Dewi et al.
, 2.
, (Dewi, 2.
, (Nufus & Helmayunita, 2.
, (Maharani & Mahmudah, 2.
which found that bystander effect own influence positive and significant to the occurrence Whistleblowing Has Negative Associations To Accounts Receivable Collection Fraud The second hypothesis is accepted because the t count of whistleblowing is 2.
191 which is smaller than the t table which is 2.
042, and the sig.
value of 0.
is smaller than 0.
05, which indicates that fraudulent collection of receivables by PT Lotus Pradipta Mulia employees is negatively influenced by whistleblowing.
Whistleblowing refers to action report behavior illegal, no ethical, or No in accordance procedures performed by colleagues Work or party in organization to party authorized, such as superior or institution supervisor.
If whistleblowing own connection negative to fraud billing receivables, this means that the more tall level disclosure violation or fraud through channel reporting .
histleblowing ), increasingly low trend the occurrence fraud billing receivables.
This means that with existence system effective and acceptable whistleblowing in organization, employees tend feel more safe and encouraged For report action the cheating they do watch, so that prevent perpetrator For continue his fraud.
Findings study This support study (Pertiwi, 2.
, (Dewi et al.
, 2.
, (Dewi, 2.
, (Nufus & Helmayunita, 2.
, (Maharani & Mahmudah, 2.
who found that disclosure violation impact negative and significant to the occurrence cheating.
Bystander Effect and Whistleblowing Have a Positive Relationship in ANOVA To Accounts Receivable Collection Fraud Hypothesis third accepted Because F value count by 5,388 more big compared to with F table of 3.
33, with level significance of 0.
010, which indicates that probability is far more small from 0.
This is show that bystander International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 effect and whistleblowing in a way together influential to fraud billing receivables from employees of PT Lotus Pradipta Mulia.
Bystander Effect and Whistleblowing own influence significant in a way together to fraud billing receivables.
Bystander Effect, a phenomenon in which individuals tend No report violation Because feel other people more responsible answer, can create enabling environment fraud happen without obstacles.
the other hand, whistleblowing, namely action report violation, can become mechanism control For reduce fraud If applied in a way effective.
When the bystander effect minimized through education and culture organization that encourages accountability, as well as supported by the system reliable whistleblowing, potential the occurrence fraud can pressed.
Analysis show that second variable this, if managed with well, in general simultaneously can give contribution significant in create environment transparent and ethical work, so that prevent the occurrence fraud billing receivables.
Findings This support research conducted by (Pertiwi, 2.
, (Dewi et al.
, 2.
, (Dewi, 2.
, (Nufus & Helmayunita, 2.
, (Maharani & Mahmudah, 2.
, which shows that bystander effect and whistleblowing influential and significant in a way together to the occurrence cheating.
CONCLUSION
From the results of data analysis, it was found that the bystander effect positively influences fraudulent receivables collection on employees of PT Lotus Pradipta Mulia, where the higher the influence of the bystander effect, the greater the possibility of fraud.
Conversely, whistleblowing negatively influences the fraud, indicating that the existence of an effective reporting system can reduce the potential for fraud.
Simultaneously, the bystander effect and whistleblowing have a significant influence on fraudulent receivables collection, with the bystander effect worsening the level of fraud and effective whistleblowing being able to reduce the risk of fraud.
Companies must hold regular training behavior ethics and prevention fraud For increase awareness employee will not quite enough answer In addition, the company need strengthen system internal control, conducting regular audits, and encouraging customer use method transfer payment for ensure footsteps clear transactions and prevent cheating.
Study furthermore should involving studies case or interview deep with employee or management company For to obtain outlook more Details about influence bystander effect and whistleblowing to cheating.
In addition, the increase amount respondents and additions other variables that have not been researched, such as motivation individual or culture organization, it is expected International Journal of Education.
Social Studies.
And Management (IJESSM) Volume 5.
Issue 1.
February 2025 Page 279-292 can strengthen analysis and provide more responses objective as well as increase generalization findings.
REFERENCES