Weighting of the attribute importance weights using improved multiple linear regression and modified digital logic for process based fraud detection

Author(s):  
Erba Lutfina ◽  
Safira Nuraisha
Techno Com ◽  
2020 ◽  
Vol 19 (4) ◽  
pp. 331-340
Author(s):  
Erba Lutfina ◽  
Solichul Huda

Kerugian miliaran dollar setiap tahunnya dialami oleh bank yang disebabkan oleh Fraud. Salah satu solusi untuk mengatasi kasus fraud yang dialami dunia perbankan dapat dilakukan dengan proses deteksi fraud. Pada proses deteksi Fraud, terdapat berbagai atribut PBF (Process Based Fraud) yang setiap atributnya memiliki dampak yang berbeda dalam mendeteksi fraud. Untuk menentukan bobot setiap atribut PBF digunakan metode MDL (Modified Digital Logic). Metode MDL menghasilkan attribute importance weights yang sesuai dengan dampak atribut PBF. Namun peran pakar masih sangat signifikan dalam menilai setiap attribute importance weights. Penelitian ini bertujuan untuk mengubah prosedur penentuan bobot  attribute importance weights dalam metode MDL dengan menambahkan metode Multiple Linear Regression (MLR). Dengan mengganti inputan yang sebelumnya diberikan oleh pakar menjadi perbandingan bobot atribut secara otomatis. Kemudian hasil dari kedua metode dievaluasi menggunakan confusion matrix. Berdasarkan hasil eksperimen, metode MLR menunjukkan persentase klasifikasi menggunakan semua attribute importance weights menunjukkan hasil yang lebih baik dengan akurasi sebesar 99,5%.


2021 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Erba Lutfina ◽  
Solichul Huda

Kerugian miliaran dollar setiap tahunnya dialami oleh bank yang disebabkan oleh Fraud. Salah satu solusi untuk mengatasi kasus fraud yang dialami dunia perbankan dapat dilakukan dengan proses deteksi fraud. Pada proses deteksi Fraud, terdapat berbagai atribut PBF (Process Based Fraud) yang setiap atributnya memiliki dampak yang berbeda dalam mendeteksi fraud. Untuk menentukan bobot setiap atribut PBF digunakan metode MDL (Modified Digital Logic). Metode MDL menghasilkan attribute importance weights yang sesuai dengan dampak atribut PBF. Namun peran pakar masih sangat signifikan dalam menilai setiap attribute importance weights. Penelitian ini bertujuan untuk mengubah prosedur penentuan bobot  attribute importance weights dalam metode MDL dengan menambahkan metode Multiple Linear Regression (MLR). Dengan mengganti inputan yang sebelumnya diberikan oleh pakar menjadi perbandingan bobot atribut secara otomatis. Kemudian hasil dari kedua metode dievaluasi menggunakan confusion matrix. Berdasarkan hasil eksperimen, metode MLR menunjukkan persentase klasifikasi menggunakan semua attribute importance weights menunjukkan hasil yang lebih baik dengan akurasi sebesar 99,5%.


2021 ◽  
Vol 3 (2) ◽  
pp. 71-80
Author(s):  
Asriadi Asriadi ◽  
Firman Menne ◽  
Lukman Setiawan

Penelitian ini untuk mengetahui Pengaruh Pengetahuan, Kemampuan Berpikir, Analisis Tugas, Pengalaman, Tekanan Waktu Terhadap Pendeteksian Kecurangan Oleh Inspektorat Kabupaten Pinrang. Analisis yang digunakan adalah analisis regresi linear berganda dengan model uji t dan uji F. Dari hasil pengujian regresi linear berganda diketahui bahwa pengetahuan berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Kemampuan berpikir berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Analisis tugas berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Pengalaman berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Tekanan waktu berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Hal ini menjadi bukti empiric bahwa indikator-indikator yang digunakan dalam penelitian ini dapat digunakan sebagai alat untuk pendeteksian kecurangan di Inspektorat Kabupaten Pinrang. Dari hasil uji regresi dapat dilihat bahwa variabel pengetahuan, kemampuan berpikir, analisis tugas, pengalaman, tekanan waktu yang lebih kuat mempengaruhi pendeteksian kecurangan oleh Inspektorat Kabupaten Pinrang. This study is to determine the influence of Knowledge, Thinking Skill, Task Analysis, Experience, Time Pressure and Detection of Fraud in the Inspectorate of Pinrang Regency. The analysis used is multiple linear regression analysis with the t-test and F-test models. From the results of multiple linear regression test, it is known that knowledge has a positive and significant effect on fraud detection. Thinking skill has a positive and significant effect on fraud detection. Task analysis has a positive and significant effect on fraud detection. Experience has a positive and significant effect on fraud detection. Time pressure has a positive and significant effect on fraud detection. This is empiric evidence that the indicators used in this study can be used as a tool for detecting fraud in the Inspectorate of Pinrang Regency. From the results of the regression test, it can be seen that the variables of knowledge, thinking skill, task analysis, experience, stronger time pressure affect the detection of fraud in the Inspectorate of Pinrang Regency.


2017 ◽  
Vol 23 (2) ◽  
pp. 121-137
Author(s):  
Ary Sutrischastini ◽  
Agus Riyanto

This paper will discuss the effect of work motivation (incentives, motives and expectations) on the performance of the staff of the Regional Secretariat Gunungkidul. The purpose of this paper is: 1) Determine the effect of incentives on the performance of the staff of the Regional Secretariat Gunungkidul, 2) Determine the effect of motive on the performance of the staff of the Regional Secretariat Gunungkidul, 3) To know the effect of expectations on the performance of the staff of the Regional Secretariat Gunungkidul, 4)To know the effect of incentives, motives and expectations on the performance of the staff of the Regional Secretariat Gunungkidul.Research sites in the Regional Secretariat Gunungkidul and the population is 162entire employee in the Regional Secretariat Gunungkidul. Samples amounted to 116 respondents taken with simple random probability sampling method. Data were analyzed using multiple linear regression. Results obtained: (1) incentives positive and significant effect on the performance of, (2) motif positive and significant effect on the performance of, (3) expectations positive and significant impact on the performance of , and (4) incentives, motives and expectations of positive and significant impact on the performance of the staff of the Regional Secretariat Gunungkidul.


Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.


Author(s):  
Evi Mariana

The purpose of this study was to analyze the factors that influence the decisionof the students chose to study in Obstetrics Prodi STIKES Muhammadiyah Ciamis and analyze the factors that most influence the decision of the students chose to study in Obstetrics Prodi STIKES Muhammadiyah Ciamis. Collecting data in this study was conducted using a survey by questionnaire to 114 students by stratified random sampling method. Methods of data analysis using multiple linear regression, F test and test T. The result is a marketing mix that significantly is the product, place, and physical evidence. And that does not affect the marketing mix is price, promotion, place, and processes


Author(s):  
Muhammad Rois Rois ◽  
Manarotul Fatati Fatati ◽  
Winda Ihda Magfiroh

This study aims to determine the effect of Inflation, Exchange Rate and Composite Stock Price Index (IHSG) to Return of PT Nikko Securities Indonesia Stock Fund period 2014-2017. The study used secondary data obtained through documentation in the form of PT Nikko Securities Indonesia Monthly Net Asset (NAB) report. Data analysis is used with quantitative analysis, multiple linear regression analysis using eviews 9. Population and sample in this research are PT Nikko Securities Indonesia. The result of multiple linear regression analysis was the coefficient of determination (R2) showed the result of 0.123819 or 12%. This means that the Inflation, Exchange Rate and Composite Stock Price Index (IHSG) variables can influence the return of PT Nikko Securities Indonesia's equity fund of 12% and 88% is influenced by other variables. Based on the result of the research, the variables of inflation and exchange rate have a negative and significant effect toward the return of PT Nikko Securities Indonesia's equity fund. While the variable of Composite Stock Price Index (IHSG) has a negative but not significant effect toward Return of Equity Fund of PT Nikko Securities Indonesia


2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit


2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Muhammad Rodhiyallah ◽  
Amiartuti Kusmaningtyas ◽  
Hendro Tjahjono

The aim of the study was to analyze and determine the influence of leadership and communication, on employee motivation and performance at Satuan Polisi Pamong Praja Kota Surabaya. Branch, as many as 100 persons. Sampling technique samples (Slovin) data was analyzed with multiple linear regression with SPSS for windows program. The result of the research indicated that leadership, communication, and motivation simultaneously have significant effect on employees’ performances with determination value of 0,424 or 4,24%. Leadership, communication and motivation partially has significant effect on performance. Communication itself has dominant effect on employee’s performance.


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