Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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303 research outputs found
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Exploring the ‘Free-Corruption Zone’ Award using the Theory of Change among the Indonesian National Police: A Case Study of Gowa Resort Police
Full text linkThe current study aimed to address the nature of the programme of the “Free-Corruption Zone†Award, and whether the competition lessened the corruption. The study employed a qualitative method using exploratory approach on Gowa Resort Police. The Gowa Resort Police was selected as it had already been granted the ‘Free-Corruption Zone’ Award twice. The collected data were interviews, legal regulations, and state documents. The evaluation were carried out by doingsurveys contain the supporting and field components. The results yield that the inadequency of socialisation occurred, and a deterioration became barriers to the success of the competition. Further, the study offered recommendations according to the diagnosis tree and the Theory of Change to be engaged later by the INP, the MABR, and other public sectors
Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud
Full text linkThe purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures
Revealing the Integrity of Investigators in Handling Cases of Crimesby Witnesses Perpetrated (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency)
Full text linkThis study aims to examine and analyze the integrity of investigators in handling criminal cases committed by witnesses (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency), through a juridical-empirical research approach and analysis of qualitative methods. The results show. To reveal the integrity of investigators, two indicators are used, namely honesty and objectivism. So the results of the study showed that there was dishonesty by the investigators, namely asking for the summons of witnesses at night, the investigator denied the question and said it was not true while regarding objectivism, the investigator allegedly sided with the reporter based on the alleged threat to the witness to admit that he did it. Suggestions in realizing investigators with integrity can be formed through two aspects, namely internal aspects, and external aspects, internal aspects of the police institution must be seriously fostered through quality education of cultural maturity, spiritual maturity, psychological maturity, cultural maturity, conscience maturity, and moral maturity that originates from, external aspects, namely synergies between institutions and integration into a supervisory system
Determinants of Whistleblowing Intentions: The Role of Education in Building Personal Integrity
Full text linkThis study aims to find outwhetherthe independent variablesconsisting of relativism ethical orientation, moral intensity, organizational commitment, professional identity, anticipatory socialization, and locus of controlhavean effecton employee’s whistleblowing intention. In this research, integrity is peroxided on anticipatory socialization. The data used in this study was obtained from questionnaires distributed to 204 respondents of which 31% of them pursued higher education at the same institution. This research used quantitative methods with data quality tests and classical assumption tests. Theresults show that relativism ethics orientation, professional identity, and anticipatory socialization have a positive effect on whistleblowing intentions. Meanwhile, moral intensity and organizational commitment have no effect on whistleblowing intentions. Locus of Control has a negative effect on whistleblowing intentions. The results of this study are expected to contribute to providing a perspective on the importance of internalizing integrity in education and providing input to government agencies in supporting the enforcement of whistleblowing policies and disclosure of fraud effectively by understanding the factors that contribute positively to employee intentions to whistleblowing
Characteristics Affecting Anti-corruption Behavior in Indonesia
Full text linkThe problem of corruption in Indonesia at this time is nothing new in the midst of Indonesian people. Low integrity and permissive culture of corruption are suspected to be the cause of the development of corrupt practices. The Indonesia Anti-Corruption Behavior Index (ACBI)) compiled by Statistics Indonesia (Indonesia: BadanPusatStatistik / BPS) is used to obtain a complete picture of the current situation and conditions of community anti-corruption behavior. This study aims to determine the characteristics that differentiate Anti-Corruption Behavior Index (ACBI)scores. The analytical method used is descriptive and non-parametric analysis to determine differences in ACBI seen from other dimensions and characteristics such as residential area, education level, and age group. In general, ACBI in Indonesia has continued to increase from 2012 and reached the highest moment in 2020, amounting to 3.91 in the category of very anti-corruption. The dimensions and characteristics of the area of residence and the level of education have significant differences in ACBI, while the age groups do not have differences in ACBI. Policies in an effort to improve anti-corruption behavior of the community need to pay attention to dimensions and characteristics that have significant differences so that the policies implemented can be right on target
Preventing Local Government Fraud Through Supervision of Local Development Planning (Case Study on Supervision by X Province to Y Regency)
Full text linkSupervision from the Governor as the representative of the central government to the Regencies/cities below, becomes one of the factors in the consistency of development planning and budgeting, Sugiarto (2015). As a Regency with the highest growth rate in X Province, X Provinceshould pay attention to supervise local development planningin Y Regency to prevent Fraud. In fact, the role of the governor to supervise Y Regency still meet some obstacles. The analysis in this research is using the policy implementation model of Meter and Horn (1975), the supervision process by Griffin (2004) and the factors that influence the supervision of Tugiman (1996). Through a descriptive qualitative research approach, research analyses the implementation and the influencing factors of the implementation of the local development planning supervision policy of Y Regency by X Province. The results of the research show that policy implementation is not optimal and can be the starting point of fraud and corruption in local government. Some of the conditions that are not yet optimal in supervision include, dilemma in policy implementation, inaccurate determination of supervisory indicators, limitations in organizational structure, inappropriate monitoring budgeting mechanisms, and political bias between levels of government.Recommendations from this study include, government should to revise several regulations related to the role of the governor as the representative of the central government, revise indicators that related to local development planning supervision, work patterns that are not tied to organizational structures, preparation of SOPs and information systems that are used as tools for implementing supervision
The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report
Full text linkThis paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which measured by Dechow F-Score. The population in this study is government company from the consolidated audited report of Ministry if SOE’s (State Owned Enterprises) along 5 years with purposive sampling technique according to the largest assets. By using the logistic regression statistic method, the empirical evidence of this study shows that S.C.C.O.R.E model has ability to affect the FFR. However this paper evolve breakthrough variables through E-Procurement, Change in Audit Committee,Whistleblowing System, CEO Education and CEO Military whichcanbe exploredfurther on the next research
Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach
Full text linkThis study aims to analyze gender preferences in the selection of motives and modus of corruption. This study also uses age, years of service, position level, and type of institution as control variables that might have correlation with the motives and modus of corruption. Using Multinomial Logistic Regression test, the results indicate that gender has no correlation with the types of motives, institution type has siginificant correlation with fraudster’s motives, while position level, age, and years of service have a partial correlation with the choice of motives. Another result stipulates that age, years of service, and institution type remarkably predispose the choice of modus, while gender and position level have no correlation. The results of this study could help the organization to design a fraud prevention and internal control system that fits organization’s needs. Also, it provides insight to Gender Mainstreaming Unit (PUG) as to how to optimize the role of female employees of the organization in preventing and detecting corruption. Finally, this study suggests that the existence of a robust control system at each level of the organization and the optimized role of internal compliance unit is imperative to the success of the organization’s efforts to prevent and combat corruption