25 research outputs found
Determinants of whistleblowing intention by internal auditor in Indonesian local government / Halim Dedy Perdana
No full textInternal auditors are in the key position to have a sound knowledge of the internal activities in their workplaces. The relevance of internal auditors to blowing the whistle can also be seen from their unique position in an organization. Whistle-blowing is the disclosure of information related to corrupt, illegal, fraudulent, or hazardous activities being committed to or by public or private sector organizations that are of concern to or threaten the public interest to individuals or entities believed to be able to effect action. Internal auditors of local government asserted that whistle-blowing can cause substantial changes and facilitate reforms in government. The unique position of an internal auditor allows internal auditors to know more about their organizations than anyone else. Such a gap could be due to some researchers arguing that the reporting made by internal auditors is role-prescribed, hence the act of reporting is not considered whistle-blowing. In reality, however, the more pressing matter for internal auditors is to decide whether or not to blow the whistle should they discover the wrongdoing. Internal auditors may face situations that involve a conflict of interests while executing dual-role duties. In Indonesia, the central government has regulations on whistleblowing, especially for civil servants and internal auditors. However, it is not supported by the local government. It is not all local governments have regulations regarding whistleblowing. So, many local governments do not have a whistleblowing system. Internal auditors in Indonesian local governments should have information about fraudulent activities and are regulated to blow the whistle if they find out about it. There is still little whistleblowing carried out by internal auditors of local governments due to many factors. This study aims to 1) examine factors that influence Indonesia’s internal auditor local government whistle-blowing intentions, 2) identify the other factors that precipitate Indonesia’s local government internal auditors to blow the whistle, and 3) describe government initiatives in the whistle-blowing system and regulation. The experimental design was used to answer the first question, Focus Group Discussion (FGD), and interview to resolve the second question. The last question used use analysis of whistleblowing system website and regulation in Java represented by Central Java and Outside Java represented by East Nusa Tenggara. The subject of this study used 100 internal auditors in each region for the experimental tests, 8 internal auditors in focus group discussion, and 2 heads of internal auditors in in-depth interviews. Leadership can motivate followers by giving rewards in describing the intention to blow the whistle. Machiavelli approved by the auditor can be used in weighing the intention to whistle-blow. Besides that, the high or low status of wrongdoers can affect one's intention to do whistle-blowing. The level of seriousness of wrongdoing is also a reason for internal auditors to reveal wrongdoing or fraud. This is related to the impact caused by the phenomenon. Finally, the Theory of Planned Behaviour (TPB) as a grand theory in this research has the relationship between attitudes towards an action (in this case whistle-blowing which is reward, and seriousness of wrongdoing), intention to blow the whistle to act influenced by perceived behavioural control (leadership style and status of wrongdoers) and subjective norms (Machiavelli). An internal auditor in the local government ensures that the whistle-blowing system runs effectively. In addition, there are local wisdom factors in the form of local culture that affects whistle-blowing intention. With the strong kinship and brotherhood in East Nusa Tenggara, the value of local wisdom is still attached to internal auditors. Further research can be done by linking the relationship between the existence of local wisdom on the whistle-blowing intention of internal auditors
VIOLATION REPORTING SYSTEM AS THE IMPLEMENTATION OF FRAUD CONTROL PLAN IN THE PUBLIC SECTOR (A Study at Dr. Moewardi Hospital)
No full textThe purpose of this research is to describe the implementation of violation reporting system at Dr. Moewardi Hospital. The implementation of violation reporting system will be evaluated based on the characters as stated by Zimbelman (2014): anonymity, independency, access, and follow-up. This research is a qualitative research referring to theoretical proposition. The data are collected by in depth interview with the manager of violation reporting system and the employees of Dr. Moewardi Hospital. The result shows that the violation reporting system at Dr. Moewardi Hospital has been implemented well and can help prevent fraud
BIODIVERSITY DISCLOSURE AND ESG PERFORMANCE: DOES A CHIEF SUSTAINABILITY OFFICER IMPORTANT?
No full textThis study analyzes the impact of corporate biodiversity disclosure (CBD) on ESG performance, with the chief sustainability officer (CSO) as the moderating variable. Examining 73 observations from Energy and Mining companies listed on the Indonesia Stock Exchange from 2018-2022, this research employs PLS regression analysis. The findings demonstrate that CBD has a positive and significant effect on ESG performance, with companies implementing comprehensive CBD practices showing 35.4% higher ESG performance scores and 12.3% higher return on assets, indicating the economic viability of biodiversity initiatives. However, the presence of CSOs does not significantly moderate this relationship, suggesting the need for strengthened sustainability governance frameworks. These findings provide implications for academics, practitioners, and regulators in enhancing both CBD implementation and CSO effectiveness to achieve sustainable development targets while maintaining economic performance
FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1
No full textABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.</jats:p
Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah)
No full textThe purpose of this research is to describe the implementation of government internal auditor’s professional skepticism in fraud detection. The implementation of professional skepticism will be based on the characters stated by Hurtt et al., (2010): questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, and self-determination. This is a qualitative research referring to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They are forensic auditors claimed due to audit report. The result showed that forensic auditors in Representative Office of BPKP in Central Java implement professional skepticism in fraud detection. Auditor hold responsible of audit report proved by five of six claims received are rejected and one claim is still in litigation.
Abstrak
Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan
Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan
No full textThis research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not. The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.</jats:p
DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE
No full textABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.</jats:p
Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan Pada Kode Etik Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Fraud ( Kecurangan )
No full textPenelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud (kecurangan). Semua variabel diukur menggunakan daftar pertanyaan/kuisioner yang dibagikan ke sampel. Populasi dalam penelitian ini adalah seluruh auditor pada Perwakilan BPKP Provinsi Jawa Tengah. Penelitian ini menggunakan tekhnik random sampling. Peneliti menyebarkan 50 kuisioner kepada auditor Perwakilan BPKP Provinsi Jateng, sedangkan jumlah kuisioner yang memenuhi kriteria sebanyak 42 eksemplar. Pengujian hipotesis penelitian ini menggunakan analisis regresi berganda. Hasil uji dari regresi berganda menunjukkan bahwa kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif berpengaruh positif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud. Kepatuhan pada kode etik memiliki tingkat signigikansi yang paling tinggi dibandingkan tiga variabel lainya.</jats:p
Analisis Kinerja Keuangan Pemerintah Daerah: Studi Komparasi Propinsi Jawa Tengah dan Kalimantan Selatan
No full textThis study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces.
This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions.
Keywords: Local Government Financial Performance, Central Java, South KalimantanThis study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces.
This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions.
Keywords: Local Government Financial Performance, Central Java, South Kalimanta
