Disclosing Professionalism Behaviour of Internal Auditor in Preventing
                        Fraud By Using the Local Cultural Wisdom ‘Longko’ (A Case Study at Toraja
                        Tribe, South Sulawesi, Indonesia)

Paranoan, Natalia; Roreng, Petrus Peleng; Tandirerung, Christina Jeane; Tandungan, Edmondus S.

doi:10.18502/kss.v3i10.3462

Cited by 6 publications

(4 citation statements)

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“…Preventing false financial reporting is created through a control environment, opportunity identification and opportunity assessment. These data show that the prevention of false financial reporting in SOEs in Indonesia is good (Aksan, Setiawan, & Gantyowati, 2019;Ismail & Yuhanis, 2019;Jari & Theresa, 2017;Paranoan, Roreng, Tandirerung, & Tandungan, 2018;Priantara, 2013). The results of this study also strengthen the theory of Cressey's Fraud Triangle, where the cause of fraud is the presence of pressure, opportunity and justification (rationalization).…”

Section: Hypothesis Testing Resultsmentioning

confidence: 98%

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Novatiani

Afiah

Sumantri

2022

5002

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This study aims to provide an overview of the effects of risk management and the implementation of good corporate governance (GCG), and the effectiveness of the internal audit function on the prevention of fraudulent financial reporting and its impact on the quality of financial reporting of state-owned enterprises (SOEs) in Indonesia. Questionnaires are used to determine risk management and other factors that influence each other and their impact on the quality of financial reporting. The questionnaire and survey results of 90 state-owned enterprises (BUMN) and 360 respondents. SEM-PLS was used to analyze the data, and the results show that the implementation of GCG, the effectiveness of the internal audit function and risk management have an effect on financial reporting. This is based on the results of research stating that the effectiveness of the internal audit function is able to prevent financial reporting fraud. The professionalism of the internal auditor, who must carry out audits in a correct and professional manner, demonstrates their credibility. This, and audit training, is often not optimal.

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Section: Hypothesis Testing Resultsmentioning

confidence: 98%

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Novatiani

Afiah

Sumantri

2022

5002

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“…The evolution in various regions has been shaped by changing environmental conditions. As expressed in [1] [2] [3], accounting is likened to a doubleedged sword; on the one hand, accounting is shaped by its environment (socially constructed), and on the other hand, accounting can shape its environment (socially constructed). Furthermore, accounting as an environmental product is intricately influenced by the dynamic interplay of social, economic, political, and legal factors.…”

Section: Introductionmentioning

confidence: 99%

Revealing Tax Accounting Practices in Mamasa Regency, West Sulawesi Province, Indonesia

Paranoan,

Danduru,

Eny

et al. 2024

Financial Engineering

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This study aimed to investigate tax accounting practices in Mamasa Regency, West Sulawesi Province, Indonesia. Qualitative method was used and in-depth interview was conducted with three informants selected as representatives of the focal issue. The results showed the historical evolution of tax in the region. Tax has been present since the era of Kings or Kingdom, and is manifested in the form of voluntary offerings as a tribute to King, a deity or divine representative. However, with the arrival of the Dutch colonizers in Indonesia, tax transformed into sima ulu or soul tax. This new model presented the community labor as taxable object, with the soul of the community serving as subject. During this period, the Dutch government incorporated tax as colonial domination and a means of perpetuating long-term power, and established regulations or sanctions to govern the collected tax.

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“…The gap in this study is that self-efficacy and main business activities do not affect internal audit quality (Skaržauskienė et al, 2013). Paranoan et al (2018) argue that self-efficacy hurts internal audit quality. For example, Arthur Andersen has changed their culture from professionalism to a culture of greed that affects the individual auditors' culture.…”

Section: Introductionmentioning

confidence: 99%

Self-efficacy, professional ethics, and internal audit quality

Djaddang

Lysandra

2022

jeb

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This study aims to investigate the effects of self-efficacy and professional ethics on internal audit quality and the role of professional ethics in moderating the relationship between self-efficacy and internal audit quality. We use the purposive sampling method to generate the sample from the internal auditors of Bogor City, resulting in 38 final samples. The findings demonstrate that both self-efficacy and professional ethics significantly affect internal audit quality, and professional ethics fully moderate the relationship between self-efficacy and internal audit quality. Thus, our results imply that the Indonesian governments (both at central and local levels) need to enhance their internal auditors' self-efficacy and professional ethics to improve internal audit quality in the public sector.

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Disclosing Professionalism Behaviour of Internal Auditor in Preventing Fraud By Using the Local Cultural Wisdom ‘Longko’ (A Case Study at Toraja Tribe, South Sulawesi, Indonesia)

Abstract: .

Cited by 6 publications

References 0 publications

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Revealing Tax Accounting Practices in Mamasa Regency, West Sulawesi Province, Indonesia

Self-efficacy, professional ethics, and internal audit quality

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