Pub Date : 2020-06-20DOI: 10.21532/apfjournal.v5i1.132
M. Kamal, N. Nasarudin
This study aims to disclose not only the APIP's internal audit planning strategy in accordance with the mandate of the SAAIPI 2014, Law 30/2014, Law 23/2014, Government Regulation 60/2008, Presidential Regulation 16/2018, Presidential Regulation 54/2018, but also the synergy strategy among APIP, LKPP and APH in preventing corruption in the procurement sector. The research method used is a qualitative method with the literature studies, surveys, and retrospective studies. The results show that the mandate of internal supervision can be identified through the relationship matrix between SAAIPI 2014 and several regulations. The strategy in the synergy of supervision planning conducted by APIP, LKPP and APH can be determined through a SWOT analysis of the role of APIP. There are 4 choices of strategies for optimizing the role of APIP. APIP that has a capability score of 3 can use the SO and ST strategies. Whereas APIP that has capability scores of 1 and 2 can use the WO and WT strategies. Whole of Government can be built by APIP, APH and LKPP, either in the form of coordination between institutions, the formation of task forces, or social coalitions.
{"title":"THE GOVERNMENT'S INTERNAL AUDIT PLANNING STRATEGY IN PREVENTING CORRUPTION IN THE PROCUREMENT SECTOR IN THE ERA OF DISRUPTION","authors":"M. Kamal, N. Nasarudin","doi":"10.21532/apfjournal.v5i1.132","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i1.132","url":null,"abstract":"This study aims to disclose not only the APIP's internal audit planning strategy in accordance with the mandate of the SAAIPI 2014, Law 30/2014, Law 23/2014, Government Regulation 60/2008, Presidential Regulation 16/2018, Presidential Regulation 54/2018, but also the synergy strategy among APIP, LKPP and APH in preventing corruption in the procurement sector. The research method used is a qualitative method with the literature studies, surveys, and retrospective studies. The results show that the mandate of internal supervision can be identified through the relationship matrix between SAAIPI 2014 and several regulations. The strategy in the synergy of supervision planning conducted by APIP, LKPP and APH can be determined through a SWOT analysis of the role of APIP. There are 4 choices of strategies for optimizing the role of APIP. APIP that has a capability score of 3 can use the SO and ST strategies. Whereas APIP that has capability scores of 1 and 2 can use the WO and WT strategies. Whole of Government can be built by APIP, APH and LKPP, either in the form of coordination between institutions, the formation of task forces, or social coalitions.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128134563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.106
B. Haris
Integrity of strategic officials is absolutely necessary to support the effective implementation of corruption prevention and eradication system in a government. To get officials with integrity, one of the efforts pursued is to apply the mechanism of fit and proper test. Based on a comparative study of various invitation laws, it was found a number of crucial issues relating to the policy of the fit and proper test of a number of strategic officials. These crucial issues include differences in the standard requirements of prospective officials, the presence / absence of a selection committee, the absence of detailed guidelines on information sources and measures to provide objective assessments of the value of integrity from a candidate, and provisions regarding dismissal of officials who are potentially counterproductive with corruption prevention and eradication efforts
{"title":"EVALUATION OF POLICIES ON THE FIT AND PROPER TEST FOR STRATEGIC OFFICIALS IN SUPPORTING EFFORTS TO PREVENT AND ERADICATE CORRUPTION","authors":"B. Haris","doi":"10.21532/apfjournal.v4i2.106","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.106","url":null,"abstract":"Integrity of strategic officials is absolutely necessary to support the effective implementation of corruption prevention and eradication system in a government. To get officials with integrity, one of the efforts pursued is to apply the mechanism of fit and proper test. Based on a comparative study of various invitation laws, it was found a number of crucial issues relating to the policy of the fit and proper test of a number of strategic officials. These crucial issues include differences in the standard requirements of prospective officials, the presence / absence of a selection committee, the absence of detailed guidelines on information sources and measures to provide objective assessments of the value of integrity from a candidate, and provisions regarding dismissal of officials who are potentially counterproductive with corruption prevention and eradication efforts","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116979483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.116
Milda Aulia Eriyana
Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.
{"title":"ANALYSIS OF CORRUPTION IN REGIONAL GOVERNMENT IN 2016 RELATED TO THE REGIONAL GOVERNMENT BUDGET REALIZATION REPORT","authors":"Milda Aulia Eriyana","doi":"10.21532/apfjournal.v4i2.116","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.116","url":null,"abstract":"Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121392847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.104
Renaldo Budirahardjo, Septa Ananta Bobby Baskara
No country or organization can fully avoid the risk of fraud. The most common fraud in Indonesia is corruption. Corruption has become a culture that is very difficult to separate in every sector especially in the government sector. Sadly, many corruption cases involve regional leaders. Indirectly, the bad example or tone at the top of the leader is one of the causes of the culture of corruption still inherent in the government sector. Corruption in the government sector will certainly have an impact on the declining quality of public services in the community. Weak internal control systems, consisting of both hard control and soft control, in Government are one of the main factors that leads the leaders having the opportunity and motivation to commit corruption continuously. Within the Indonesian Government there isGovernment Internal Auditor (hereinafter referred to Aparat Pengawasan Intern Pemerintah / APIP). APIP is expected to be able to answer the need for the current audit profession. The new paradigm demands the role of APIP not only acting as a supervisor but also a controller. As a Controller, APIP plays a role in guiding and ensuring that all existing processes in government to achieve objectives have been implemented accountably and can minimize risks especially fraud risks by performing several roles such as consulting and assurance service to prevent, detect, and prove the occurrence of fraud through an active role in the whistleblowing system, risk-based audit,forensic audit and continuous audit. To support the role of APIP, it is necessary to strengthen the institutional, regulation and capabilitysectors so that APIP's role can be effective and maximal. If APIP's role is effective in establishing a good control system then the opportunities and wishes of a local leader in committingcorruption is also small so the leaders can provide good tone at the top for subordinates. Thus, it will be able to form a strong anti-corruption culture for any regional leaders. Therefore,the revitalization and strengthening of APIP can be used as a strategy in making anti-corruption system and culture in Indonesia
没有一个国家或组织能够完全避免欺诈的风险。印尼最常见的欺诈是腐败。腐败已经成为一种文化，很难在每个部门，特别是在政府部门分开。可悲的是，许多腐败案件涉及地区领导人。间接地，高层领导的坏榜样或坏语气是导致政府部门腐败文化仍然根深蒂固的原因之一。政府部门的腐败肯定会对社会公共服务质量的下降产生影响。政府内部控制制度薄弱，包括硬控制和软控制，是导致领导人有机会和动机不断腐败的主要因素之一。印尼政府内部设有政府内部审计员(以下简称Aparat Pengawasan Intern Pemerintah / APIP)。预计APIP能够满足当前审计行业的需求。新的范式要求APIP不仅要扮演监督者的角色，还要扮演控制者的角色。作为控制人，APIP的作用是指导和确保政府实现目标的所有现有流程都得到负责任的实施，并通过在举报制度、风险审计、法务审计和持续审计中发挥积极作用，履行咨询和保证服务等多种角色，预防、发现和证明欺诈的发生，从而最大限度地降低风险，特别是欺诈风险。为了支持亚太创新投资计划的作用，有必要加强制度、监管和能力部门，使亚太创新投资计划发挥最大作用。如果APIP的作用是有效地建立一个良好的控制系统，那么地方领导人犯下腐败的机会和愿望也很小，因此领导人可以在高层为下属提供良好的基调。因此，它将能够为任何地区领导人形成强大的反腐败文化。因此，振兴和加强APIP可以作为印尼反腐制度和文化建设的战略
{"title":"REVITALIZING AND STRENGTHENING THE ROLE OF APIP IN BUILDING STRONG TONE AT THE TOP AS AN EFFORT TO PREVENT CORRUPTION IN INDONESIA","authors":"Renaldo Budirahardjo, Septa Ananta Bobby Baskara","doi":"10.21532/apfjournal.v4i2.104","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.104","url":null,"abstract":"No country or organization can fully avoid the risk of fraud. The most common fraud in Indonesia is corruption. Corruption has become a culture that is very difficult to separate in every sector especially in the government sector. Sadly, many corruption cases involve regional leaders. Indirectly, the bad example or tone at the top of the leader is one of the causes of the culture of corruption still inherent in the government sector. Corruption in the government sector will certainly have an impact on the declining quality of public services in the community. Weak internal control systems, consisting of both hard control and soft control, in Government are one of the main factors that leads the leaders having the opportunity and motivation to commit corruption continuously. Within the Indonesian Government there isGovernment Internal Auditor (hereinafter referred to Aparat Pengawasan Intern Pemerintah / APIP). APIP is expected to be able to answer the need for the current audit profession. The new paradigm demands the role of APIP not only acting as a supervisor but also a controller. As a Controller, APIP plays a role in guiding and ensuring that all existing processes in government to achieve objectives have been implemented accountably and can minimize risks especially fraud risks by performing several roles such as consulting and assurance service to prevent, detect, and prove the occurrence of fraud through an active role in the whistleblowing system, risk-based audit,forensic audit and continuous audit. To support the role of APIP, it is necessary to strengthen the institutional, regulation and capabilitysectors so that APIP's role can be effective and maximal. If APIP's role is effective in establishing a good control system then the opportunities and wishes of a local leader in committingcorruption is also small so the leaders can provide good tone at the top for subordinates. Thus, it will be able to form a strong anti-corruption culture for any regional leaders. Therefore,the revitalization and strengthening of APIP can be used as a strategy in making anti-corruption system and culture in Indonesia","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"252 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115140852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.115
Cakra Arbas
The Constitution mandates that "Governors, Regents, and Mayors respectively as heads of provincial, regency, and municipal governments are elected democratically". In other words, the regional head is actually mandated to form a regional government as a democratic self-governing unit. The research method used is normative legal research and the types of data used are secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scholarly work and the results research related to local election and anti-fraud systems), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Data analysis technique used is technical qualitative analysis. In running the government mechanism, the regional head should be able to implement anti-fraud system. Anti-Fraud system is a system that monitors regulations or other mechanisms that produce some forms of report. In this case, the system offered in fact can have implications on anti fraud related to the position of regional head as a role model, that is, by bringing a great personality and optimization of thinking and action.
{"title":"REGIONAL HEAD (PRODUCT OF A DEMOCRATIC SYSTEM) AS A ROLE MODEL AND ANTI-FRAUD REPRESENTATION","authors":"Cakra Arbas","doi":"10.21532/apfjournal.v4i2.115","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.115","url":null,"abstract":"The Constitution mandates that \"Governors, Regents, and Mayors respectively as heads of provincial, regency, and municipal governments are elected democratically\". In other words, the regional head is actually mandated to form a regional government as a democratic self-governing unit. The research method used is normative legal research and the types of data used are secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scholarly work and the results research related to local election and anti-fraud systems), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Data analysis technique used is technical qualitative analysis. In running the government mechanism, the regional head should be able to implement anti-fraud system. Anti-Fraud system is a system that monitors regulations or other mechanisms that produce some forms of report. In this case, the system offered in fact can have implications on anti fraud related to the position of regional head as a role model, that is, by bringing a great personality and optimization of thinking and action.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121950540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.112
Esther Roseline
Fraud poses an enormous threat to all kinds of organizations worldwide, with its risks continue to increase in number and complexity. In Indonesia itself, rampant fraud and corruption still inflict our business climate and impede our national development ruthlessly. As the battle against fraud is evolving, the role of leadership is widely recognized as the crucial element in fraud management framework. Nonetheless, as much as many people’s trust towards leaders’ integrity seems to atrophy, whether leadership is still able to make a difference remains a big question mark. With its capacity crippled by a vicious cycle of fraud, the scope of leadership may be severely limited even if it were possible. For this reason, it is important to realize that the capacity of leadership needs to be restored in order to become role model in building anti-fraud culture and system. Therefore, the purpose of this paper is to explore accounts of leadership, identify the impact of leadership on anti-fraud culture and system, describe the way fraud works in undermining the capacity of leadership, and finally to elaborate the solutions to restore the capacity of leadership as role model to build anti-fraud culture and system in an organization. To achieve these goals, the author delves into various literature, journals, books, reports, applicable laws and general principles of law, as well as conducts an empirical research through a survey. The survey was conducted with 358 respondents, of which the 142 are Indonesian citizen working in public sector, and 216 in private sector. Focusing on Indonesia, this research paper will reveal the current public perception towards leadership, unfold the real condition of leadership, discover an existing vicious cycle of fraud that entraps leaders, and proffer strategy to solve this problematic leadership issue.
{"title":"RESTORING THE CAPACITY OF LEADERSHIP AS ROLE MODEL TO BUILD ANTI FRAUD CULTURE AND SYSTEM: A STUDY OF INDONESIA","authors":"Esther Roseline","doi":"10.21532/apfjournal.v4i2.112","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.112","url":null,"abstract":"Fraud poses an enormous threat to all kinds of organizations worldwide, with its risks continue to increase in number and complexity. In Indonesia itself, rampant fraud and corruption still inflict our business climate and impede our national development ruthlessly. As the battle against fraud is evolving, the role of leadership is widely recognized as the crucial element in fraud management framework. Nonetheless, as much as many people’s trust towards leaders’ integrity seems to atrophy, whether leadership is still able to make a difference remains a big question mark. With its capacity crippled by a vicious cycle of fraud, the scope of leadership may be severely limited even if it were possible. For this reason, it is important to realize that the capacity of leadership needs to be restored in order to become role model in building anti-fraud culture and system. Therefore, the purpose of this paper is to explore accounts of leadership, identify the impact of leadership on anti-fraud culture and system, describe the way fraud works in undermining the capacity of leadership, and finally to elaborate the solutions to restore the capacity of leadership as role model to build anti-fraud culture and system in an organization. To achieve these goals, the author delves into various literature, journals, books, reports, applicable laws and general principles of law, as well as conducts an empirical research through a survey. The survey was conducted with 358 respondents, of which the 142 are Indonesian citizen working in public sector, and 216 in private sector. Focusing on Indonesia, this research paper will reveal the current public perception towards leadership, unfold the real condition of leadership, discover an existing vicious cycle of fraud that entraps leaders, and proffer strategy to solve this problematic leadership issue.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126701203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A leader should have capacity and important role in developing ethics in society. A qualified leader is the most valuable asset to the community. In this modern era, women are no longer always considered weak and having no right to run a leadership in society. The number of female leaders is increasing rapidly today. It is expected that the modern women in Indonesian truly fight for the rights of Indonesian women and can create female leaders who have high honesty and integrity. Unfortunately, data from the Corruption Eradication Commission (KPK) shows that recently more and more women were caught red-handed committing fraud in the form of corruption. In fact, some female leaders also commit corruption, the most detrimental act of fraud. In conclusion, corruption turns out to be committed not only by male leaders but also by female leaders. Therefore, anti-corruption attitude should be instilled in female leaders by revitalizing R.A. Kartini's positive attitude and character consisting of firm, honest, wise, and simple.
{"title":"FINDING ANTI-FRAUD ATTITUDE IN MODERN KARTINI’S LEADERSHIP IN INDONESIA","authors":"Risca Hanesty Maharani, Rizky Alfajri Azwad Hohoubun, Nikita Dwi Maharani","doi":"10.21532/apfjournal.v4i2.108","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.108","url":null,"abstract":"A leader should have capacity and important role in developing ethics in society. A qualified leader is the most valuable asset to the community. In this modern era, women are no longer always considered weak and having no right to run a leadership in society. The number of female leaders is increasing rapidly today. It is expected that the modern women in Indonesian truly fight for the rights of Indonesian women and can create female leaders who have high honesty and integrity. Unfortunately, data from the Corruption Eradication Commission (KPK) shows that recently more and more women were caught red-handed committing fraud in the form of corruption. In fact, some female leaders also commit corruption, the most detrimental act of fraud. In conclusion, corruption turns out to be committed not only by male leaders but also by female leaders. Therefore, anti-corruption attitude should be instilled in female leaders by revitalizing R.A. Kartini's positive attitude and character consisting of firm, honest, wise, and simple.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133986415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.114
Rizqa Syahria
Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond. There are four factors that encourage a person to commit fraud; pressure, opportunity, rationalization and capability. The dependent variable used in this study was financial statement fraud and the independent variables used were financial stability, external pressure, financial target (pressure), external auditor quality (opportunity), change in auditor (rationalization), and change of directors (capability). This study employed quantitative research approach. The population wasthe entire banking companies listed on the Stock Exchange in the period of 2012-2016. Sampling was conducted using purposive sampling method and acquired a sample of 19 banking companies. Data analysis was conducted using a logistic regression analysis with SPSS 16 software. The results showthat financial stability and change in auditors have an effect on financial statement fraud. However, external pressure, financial target (pressure), external auditor quality (opportunity), and change of directors (capability) have no effect on financial statement fraud.
{"title":"DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016)","authors":"Rizqa Syahria","doi":"10.21532/apfjournal.v4i2.114","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.114","url":null,"abstract":"Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond. There are four factors that encourage a person to commit fraud; pressure, opportunity, rationalization and capability. The dependent variable used in this study was financial statement fraud and the independent variables used were financial stability, external pressure, financial target (pressure), external auditor quality (opportunity), change in auditor (rationalization), and change of directors (capability). This study employed quantitative research approach. The population wasthe entire banking companies listed on the Stock Exchange in the period of 2012-2016. Sampling was conducted using purposive sampling method and acquired a sample of 19 banking companies. Data analysis was conducted using a logistic regression analysis with SPSS 16 software. The results showthat financial stability and change in auditors have an effect on financial statement fraud. However, external pressure, financial target (pressure), external auditor quality (opportunity), and change of directors (capability) have no effect on financial statement fraud.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122999555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.113
Winda Putri Diah Restya
This study focuses on understanding the corrupt behavior through psychological perspective. The discussion of corruption is always worth to be studied, becauseacts of corruption are different from any ordinary fraud. These actions tend to have a broad impact, and can even make the destruction of a country. This is what distinguishes it from common criminal offenses at the community level. This study seeks to answer the questions on what is the motive underlying corruption, how will the corrupt behavior affect the perpetrators and how are coping strategies undertaken by the corruptor through GONE theory proposed by Jack Bologne: Greed, Opportunity, Need and Exposure. The data of this studies were obtained using qualitative research approach through the in-depth interview method and non-participant observation.. Data were collected in Correctional Institution ClassII B Kajhu – Aceh through three participants. The results show that there are two motives underlying corrupt behavior: Opprtunities and Need, while the motive for Greed is not proven. The impact of corrupt behavior on the individual concerned is the feeling of shame, the loss of self-esteem as a member of the community and also as the head of the family. The coping strategy used by the corruptor was bysuppressing the negative emotions and focusing more on positive thingsuch as being closer to God Almighty.
{"title":"CORRUPT BEHAVIOR IN A PSYCHOLOGICAL PERSPECTIVE","authors":"Winda Putri Diah Restya","doi":"10.21532/apfjournal.v4i2.113","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.113","url":null,"abstract":"This study focuses on understanding the corrupt behavior through psychological perspective. The discussion of corruption is always worth to be studied, becauseacts of corruption are different from any ordinary fraud. These actions tend to have a broad impact, and can even make the destruction of a country. This is what distinguishes it from common criminal offenses at the community level. This study seeks to answer the questions on what is the motive underlying corruption, how will the corrupt behavior affect the perpetrators and how are coping strategies undertaken by the corruptor through GONE theory proposed by Jack Bologne: Greed, Opportunity, Need and Exposure. The data of this studies were obtained using qualitative research approach through the in-depth interview method and non-participant observation.. Data were collected in Correctional Institution ClassII B Kajhu – Aceh through three participants. The results show that there are two motives underlying corrupt behavior: Opprtunities and Need, while the motive for Greed is not proven. The impact of corrupt behavior on the individual concerned is the feeling of shame, the loss of self-esteem as a member of the community and also as the head of the family. The coping strategy used by the corruptor was bysuppressing the negative emotions and focusing more on positive thingsuch as being closer to God Almighty.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127946474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-25DOI: 10.21532/apfjournal.v4i2.111
M. Gumelar
This paper aims to explain the connectivity of whistleblowing online system between the Witness and Victim Protection Agency (LPSK), the Corruption Eradication Commission (KPK), and 17 ministries/institutions that hasbeen established since 2017. The challenges raised in the implementation of the whistleblowing online system are discussed in line with a case of the Ministry of Marine and Fisheries Affairs, a non-participant ministry in the connectivity of whistleblowing online system. The reason for selecting this case is to provide a different view of how a non-aligned institution within the network undertakes efforts in eradicating corruption through whistleblowing system. The discussion still leaves several obstacles to achieving an effective whistleblowing system. These constraints include insecurity of mutation in remote areas due to reporting alleged frauds and a response to a fraudulent thatconsider reasonable. This article is intended to encourage further discussion and research regarding the implementation of whistleblowing online systems in government agencies in Indonesia.
{"title":"THE CONNECTIVITY OF WHISTLEBLOWING ONLINE SYSTEMBETWEENGOVERNMENT AGENCIES IN INDONESIA: A NEW ROUND OF PREVENTING AND ERADICATING CORRUPTION","authors":"M. Gumelar","doi":"10.21532/apfjournal.v4i2.111","DOIUrl":"https://doi.org/10.21532/apfjournal.v4i2.111","url":null,"abstract":"This paper aims to explain the connectivity of whistleblowing online system between the Witness and Victim Protection Agency (LPSK), the Corruption Eradication Commission (KPK), and 17 ministries/institutions that hasbeen established since 2017. The challenges raised in the implementation of the whistleblowing online system are discussed in line with a case of the Ministry of Marine and Fisheries Affairs, a non-participant ministry in the connectivity of whistleblowing online system. The reason for selecting this case is to provide a different view of how a non-aligned institution within the network undertakes efforts in eradicating corruption through whistleblowing system. The discussion still leaves several obstacles to achieving an effective whistleblowing system. These constraints include insecurity of mutation in remote areas due to reporting alleged frauds and a response to a fraudulent thatconsider reasonable. This article is intended to encourage further discussion and research regarding the implementation of whistleblowing online systems in government agencies in Indonesia.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128418335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：