JESD 2020
DOI: 10.7176/jesd/11-2-06
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Corruption in Indonesia (Is It Right to Governance, Leadership and It to Be Caused?)

Abstract: Purpose-The development of corruption in Indonesia which concerns various efforts and strategies are implemented but has not been able to maximize results. Poor governance, technology that is less able to use wisely and appropriately, and leadership that has not been able to set an example and figure are problems that need to be studied in depth as a cause of corruption that cannot be controlled. Pentagon Fraud is a theoretical approach chosen in solving research problems. Design / Methodology-quantitative app… Show more

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Cited by 6 publications
(7 citation statements)
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“…Regarding corruption cases, organizational management and leadership commitment to carrying out their duties and obligations by utilizing the convenience and use of information technology for positive purposes is significant (Prihanto & Gunawan, 2020).…”
Section: Transformational Leadership and Communicationmentioning
confidence: 99%
“…Regarding corruption cases, organizational management and leadership commitment to carrying out their duties and obligations by utilizing the convenience and use of information technology for positive purposes is significant (Prihanto & Gunawan, 2020).…”
Section: Transformational Leadership and Communicationmentioning
confidence: 99%
“…Akuntansi pertanggungjawaban sebagai sistem pelaporan bukan hanya untuk menunjukkan terjadinya aktivitas namun juga memberikan data tentang penyimpangan anggaran yang mengindikasikan laporan kinerja kepemimpinan (Prihanto & Gunawan, 2020) dan sistem pengendalian internal yang baik mampu mendeteksi. Penelitian yang dilakukan (Mokoginta et al, 2017) menyatakan adanya hubungan negatif dan tidak signifikan antara sistem pengendalian internal terhadap kualitas pelaporan keuangan, sedangkan (Aditya & Surjono, 2017;Faishol, 2016) menyatakan hubungan yang positif antara kualitas sistem pelaporan keuangan terhadap sistem pengendalian internal.…”
Section: Pengembangan Hipotesis 271 Sistem Pelaporan Keuangan Terhada...unclassified
“…Berdasarkan hasil statistik melalui uji regresi berganda yang telah dilakukan, variabel sistem pelaporan keuangan daerah berpengaruh signifikan terhadap sistem pengendalian internal dengan tingkat signifikansi < 0,01 namun demikian hasil tersebut tidak dapat mendukung hipotesis penelitian satu (H1) yang berarti hipotesis tersebut ditolak dengan hipotesis yang diajukan sebelumnya. Hasil penelitian didukung dengan penelitian sebelumnya yang menyatakan terjadinya ketidakefektifan sistem pengendalian internal dapat disebabkan antara lain faktor manusia, sehingga membuat kinerja organisasi menjadi buruk (Mokoginta et al, 2017;Prihanto & Gunawan, 2020) karena gangguan akibat tidak komitmen melakukan sistem dalam pelaporan tersebut. Sedangkan hasil penelitian ini juga tidak mendukung dan sejalan dengan hasil penelitian sebelumnya yang menyatakan bahwa adanya hubungan antara sistem laporan keuangan yang berkualitas dengan efektifnya sistem pengendalian internal (Aditya & Surjono, 2017;Faishol, 2016).…”
Section: Sistem Pelaporan Keuangan Terhadap Efektivitas Sistem Pengen...unclassified
“…Thus, corruption is a crime that is very detrimental and endangers the survival of the country. Handling corruption with anti-corruption efforts by state and internal institutions to prevent state losses does not appear to have produced satisfactory results because the numbers have not decreased (Prihanto & Gunawan, 2020).…”
Section: Introductionmentioning
confidence: 99%