Pengaruh Sistem Pengendalian Internal Terhadap Pencapaian Good Government Governance Melalui Pencegahan dan Pengungkapan Fraud

Yasmi Nurdin, Fahriah Tahar, Nurbayani Nurbayani

Abstract


This study examines the extent of perception of government’s internal auditors (BPKP) in assessing the ability of the government's internal control system (SPIP) to detect and prevent fraud and encouraging the achievement of Good Government Governance (GGG) in the government agencies. Using the survey method to BPKP auditors at the South Sulawesi representative office and the PLS approach as a statistical tool, empirical facts were found, SPIP had a significant effect on the fraud prevention, fraud disclosure, and achievement of GGG. Moreover, Fraud Control Plan (FCP) also has a significant influence on the achievement of GGG. These results indicate the importance of periodically evaluating the effectiveness of SPIP and FCP by BPKP, in order to doing further improvement of these systems for reaching the GGG.

Keywords


Internal auditor, SPIP, BPKP, Government, Good Government Governance

References


ACFE. (2006). Fraud Examination Manual. New York: Inc, Austin.

Albrecht, W. S., Howe, K. R., & Romey, M. B. (1984). Deterring Fraud: The Internal Auditor’s Perspective (The Institute of Internal Auditors Research Foundation, Altamonte Springs, Florida, USA). Google Scholar.

Aprilia, & Ghozali, I. (2013). Teknik Penyusunan Skala Likert. Semarang: BP UNDIP.

Arens, A. (2006). Auditing and Assurance Service An Integrated Approach. Pearson International Edition. New Jersey: Prentice Hall International.

Badara, M. S., & Saidin, S. Z. (2013). The relationship between audit experience and internal audit effectiveness in the public sector organizations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 329–339.

Baker, D. R. (1990). Relationship of Internal Accounting Control and Occurrence of Computer Fraud. Nova University, Michigan.

Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264–271.

Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520–535.

Boynton, W. C., & Johnson, R. N. (2006). Modern auditing: Assurance services and the integrity of financial reporting. Wiley.

BPKP. (2010). Fraud Control Plan . Retrieved from http://www.bpkp.go.id/konten/418/FCP.bpkp.

BPKP. (2017). Sejarah BPKP . Retrieved from http://www.bpkp.go.id/konten/4/Sejarah-Singkat-BPKP.bpkp.

Cangemi, M. P., & Singleton, T. (1996). Managing the audit function: A corporate audit department procedures guide (Vol. 3). Wiley.

Carlo Bertot, J., Jaeger, P. T., Grimes, J. M., Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2012). Promoting transparency and accountability through ICTs, social media, and collaborative e-government. Transforming Government: People, Process and Policy, 6(1), 78–91. https://doi.org/10.1108/17506161211214831

Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: evidence from government. Accounting, Organizations and Society, 29(3), 243–267.

Cendrowski, H., & Martin, J. P. (2007). Handbook of fraud deterrence. Hoboken, New Jersey: Jhon Wiley & Sons, Inc.

Croom, S., & Brandon-Jones, A. (2007). Impact of e-procurement: experiences from implementation in the UK public sector. Journal of Purchasing and Supply Management, 13(4), 294–303.

Eriyanto. (2010). 65 Tahun Kemerdekaan RI dan Pemenuhan Agenda Reformasi. Jurnal Sekretariat Negara RI-NEGARAWAN, Agustus(17), 10–25.

Ghozali, I., & Latan, H. (2015). Partial Least Squares, Konsep, Teknik Dan Aplikasi Menggunakan Program Smartpls 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit UNDIP.

Graycar, A., & Sidebottom, A. (2012). Corruption and control: a corruption reduction approach. Journal of Financial Crime, 19(4), 384–399. https://doi.org/10.1108/13590791211266377

Jones, P. C., & Bates, G. (1990). Public Sector Auditing: Practical Tech an Integrated Approach. London. UK: Chapman and Hall.

Kottler, P., & Keller, K. L. (2008). Manajemen Pemasaran (edisi 12) PT. Indeka, Jakarta.

KPK. (2017a). Statistik Tindak Pidana Korupsi. Retrieved from https://acch.kpk.go.id/id/statistik/tindak-pidana-korupsi

KPK. (2017b). TPK Berdasarkan Jenis Perkara. Retrieved from https://acch.kpk.go.id/id/statistik/tindak-pidana-korupsi/tpk-berdasarkan-jenis-perkara

Kuhn Jr, J. R., Ahuja, M., & Mueller, J. (2013). An examination of the relationship of IT control weakness to company financial performance and health. International Journal of Accounting & Information Management, 21(3), 227–240.

Law, P. (2011). Corporate governance and no fraud occurrence in organizations: Hong Kong evidence. Managerial Auditing Journal, 26(6), 501–518.

Manning, G. A. (2005). Financial investigation and Forensic Accounting. London: Taylor and Francis.

Moeller, R. R. (2009). Brink’s modern internal auditing: A common body of knowledge. John Wiley & Sons.

Pedneault, S., Silverstone, H., Rudewicz, F., & Sheetz, M. (2012). Forensic accounting and fraud investigation for non-experts. John Wiley & Sons.

Pickett, K. H. S. (2010). The internal auditing handbook. John Wiley & Sons.

Rae, K., & Subramaniam, N. (2008). Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. Managerial Auditing Journal, 23(2), 104–124.

Rezaee, Z., & Riley, R. (2010). Financial Statement Fraud-Prevention and Detection. New Jersey: John Wiley and Sons, Inc.

Robbins, S. P., & Judge, T. A. (2006). Perilaku organisasi. Edisi Bahasa Indonesia. Jakarta. PT. Indeks Kelompok Gramedia.

Sarens, G., & De Beelde, I. (2006). Internal auditors’ perception about their role in risk management: A comparison between US and Belgian companies. Managerial Auditing Journal, 21(1), 63–80.

SUARA.COM. (2015). Johan Budi: Korupsi Semakin Canggih dan Sulit Terlacak. Retrieved from http://www.suara.com/wawancara/2015/07/20/070000/johan-budi-korupsi-semakin-canggih-sulit-terlacak

Transparency International. (2016). Corruption Perception Index. Retrieved from https://www.transparency.org/news/feature/corruption_perceptions_index_2016

Tuanakotta, T. M. (2010). Akuntansi Forensik & Audit Investigatif-2/E.

UNDP. (2011). A users’ Guide to Measuring Local Governance . Retrieved from http://www.undp.org/content/undp/en/home/library.html

Vinten, G., Alleyne, P., & Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284–303.

Vona, L. W. (2012). Fraud risk assessment: building a fraud audit program. John Wiley & Sons.

William Jr, M., Glover, S., & Prawitt, D. (2016). Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2005). The antecedents and consequences of top management fraud. Journal of Management, 31(6), 803–828.




DOI: http://dx.doi.org/10.29040/jap.v19i2.312

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics