Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar

Cahyo, Mohe Nur; Sulhani, Sulhani

doi:10.24815/jdab.v4i2.7704

Cited by 5 publications

(6 citation statements)

References 13 publications

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“…Namun GCG dan whistleblowing system merupakan suatu aturan yang tidak dapat berjalan jika tidak ada yang mengkontrol, sehingga dalam menjalankan tata kelola ini diperlukan pengendalian internal yang baik dalam setiap aktivitas organisasi. Hasil penelitian ini sejalan dengan penelitian sebelumnya (Cahyo & Sulhani, 2017) yang menunjukan hasil bahwa whistleblowing system dapat memperkuat pengaruh good corporate governance terhadap kecurangan. Posisi whistleblowing system sendiri terhadap kecurangan tidak…”

Section: Pengaruh Good Corporate Governance Terhadap Kecurangan Prakt...unclassified

“…Menurut survei yang dilakukan oleh Waldron pada tahun 2012 mayoritas kecurangan dalam suatu organisasi dapat dideteksi melalui whistleblowing system. Namun whistleblowing system yang efektif memerlukan dukungan struktur tata kelola perusahaan yang baik (good corporate governance) (Cahyo & Sulhani, 2017). Berdasarkan penelitian yang dilakukan oleh (Puryati & Febriani, 2020), penelitian tersebut menunjukan hasil bahwa whistleblowing system berpengaruh signifikan terhadap kecurangan.…”

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Pengaruh Implementasi Good Corporate Governance, Kompetensi Auditor Internal Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Praktik Perbankan Dengan Whistleblowing System Sebagai Variabel Moderasi

Yanti

Hidayah²

2023

Owner

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The purpose of this study aims to examine the variables implementation of good corporate governance, internal auditor competence and the effectiveness of internal control influences fraudulent banking practices with the whistleblowing system as a moderating variable. The population in this study consists of employees at the manager, officer, and supervisor level at PT Bank Mandiri (Persero) Tbk, South Pluit Area, North Jakarta. The sampling method used is simple sensus sampling. In this research, the total sample is 83 respondents. The type of data used was primary data obtained from the results of questionnaire answers by sample. The smart Partial Least Square (SmartPLS) path modelling method is used as an analysis method. The results of this study indicate that the competence of internal auditors and the effectiveness of internal controls significantly affect fraudulent banking practices. Meanwhile, implementing good corporate governance has no significant effect on fraudulent banking practices. Then the results of this study indicate that the whistleblowing system can moderate the influence of the competence of internal auditors and the effectiveness of internal controls on fraudulent banking practices. However, the whistleblowing system has not been able to moderate the effect of implementing good corporate governance on fraudulent banking practices.

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Section: Pengaruh Good Corporate Governance Terhadap Kecurangan Prakt...unclassified

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Pengaruh Implementasi Good Corporate Governance, Kompetensi Auditor Internal Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Praktik Perbankan Dengan Whistleblowing System Sebagai Variabel Moderasi

Yanti

Hidayah²

2023

Owner

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“…Hasil uji hipotesis ketiga menunjukkan whistleblowing system pada kecurangan laporan keuangan dengan nilai signifikansi 0,722>0.05 yang artinya bahwa whistleblowing system mampu mempengaruhi kecurangan laporan keuangan sehingga hipotesis ketiga ditolak. Hasil penelitian ini sesuai dengan penelitian Cahyo & Sulhani (2017) yang menyatakan bahwa penerapan whistlebowing system tidak berpengaruh terhadap pengungkapan kecurangan. Alasan yang diberikan penelitian tersebut jika dilihat dari sudut pandang perusahaan, pengungkapan kecurangan dalam laporan tahunan merupakan bagian dari bad news sehingga ketika ada laporan yang masuk dalam sistem whistleblowing maka perusahaan cenderung akan bersikap proaktif dalam menyelesaikan kasus fraud tersebut.…”

Section: Whistleblowing System Berpengaruh Terhadap Fraudulent Financ...unclassified

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon

Preicilia

Wahyudi

Preicilia

2022

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The purpose of this study was to determine whether financial stability, whistleblowing system, audit opinion, director turnover, CEO education, and CEO duality had an effect on the occurrence of fraudulent financial reporting. The method uses a research design that is causal-comparative. The sampling technique used purposive sampling with a sample of 62 secondary data in the form of annual financial reports and other financial data. The results of research and descriptive statistical tests using the Beneish M-Score show that financial stability, violation reporting system, audit opinion, director turnover, CEO education, and CEO duality simultaneously have a significant effect on the prediction of fraudulent financial reporting. Partially from the independent variable test, the results show that the variable of director turnover and CEO education has a significant effect on the prediction of fraudulent financial reporting with a p-value of Sig 0.002 for director turnover and a p-value of Sig 0.042 for CEO education with a probability value of less than Sig. 0.05. While other research variables, namely financial stability, whistleblowing system, audit opinion, and CEO duality have no effect on the prediction of fraudulent financial reporting or the Sig value is greater than 0.05.

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“…Selain e-procurement yang diterapkan sebagai salah satu solusi untuk mencegah terjadinya fraud dalam pengadaan barang dan jasa, juga perlu adanya pengendalian internal yang baik dalam suatu organisasi (Cahyo et al, 2017). Hal ini juga diungkapkan oleh Tuanakotta (2012:159) menyatakan bahwa pencegahan fraud dapat dilakukan dengan mengaktifkan pengendalian internal.…”

Section: Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan...unclassified

Pengaruh Penerapan E-Procurement Dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Di Provinsi Aceh

Khairunnah

Nadirsyah

2022

JIMEKA

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This research aims to determine the effect of the implementation of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Aceh Province. The operational variable used is the implementation of e-procurement and internal controls as the independent variable. The dependent variable is the prevention of procurement fraud. Populations in this research are all SKPD/A in Aceh Province or around 1,056 SKPD/A in Aceh Province. The sampling technique used is random sampling. In this study, field data were collected from first-hand observations to identify research problems. The respondents were employees or officials in charge of the goods or services procurement in the institutions in which they worked. Questionnaires were distributed to up to 150 respondents. A structural equation model (SEM) based on the partial least squares (PLS) test performed to test the hypothesis with WarpPLS 6.0 software. This study indicates that e-procurement and internal control have a partially positive effect on the prevention of fraud in government agencies in the province.

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Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar

Cited by 5 publications

References 13 publications

Pengaruh Implementasi Good Corporate Governance, Kompetensi Auditor Internal Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Praktik Perbankan Dengan Whistleblowing System Sebagai Variabel Moderasi

Pengaruh Implementasi Good Corporate Governance, Kompetensi Auditor Internal Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Praktik Perbankan Dengan Whistleblowing System Sebagai Variabel Moderasi

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon

Pengaruh Penerapan E-Procurement Dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Di Provinsi Aceh

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