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All Journal Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Soso-Q : Jurnal Manajemen Jurnal Bina Bangsa Ekonomika Kupna Akuntansi: Kumpulan Artikel Akuntansi

Sitanala, Theresia Febiengry

Fakultas Ekonomi, Universitas Pattimura Ambon

Author-ID : 3811582

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Articles

CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION? Sitanala, Theresia Febiengry
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.

SUPERIOR AUTHORITY AND FRAUDULENT IN PROCUREMENT OF GOODS/SERVICES: THE ROLE OF CODE OF ETHICS Sitanala, Theresia Febiengry
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.

Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014 Ronald Tehupuring; Theresia Febiengry Sitanala
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority. There were 30 cases for each in 2013 and 2014. This study aimed to examine (1) the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2) the positive impact of audit delay on audit switching; and (3) the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1) the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2) audit delay has a positive impact and significantly related to audit switching; (3) audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general information increased, and The implication for audit quality of financial statements become more reliable.

PERAN AUDIT INTERNAL DALAM MENDORONG EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAERAH (STUDI EMPIRIS PADA INSPEKTORAT DI PROVINSI MALUKU) Muhammad Fadila Laitupa; Theresia Febiengry Sitanala; Dirk Berly Tehuayo
Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v9i2.1443

AbstractThis study aims to examine the role of internal audit on the government's internalcontrol system. The population of this study were auditors and employees of the MalukuProvince Inspectorate. The sample in this study were 84 auditors and employees of theMaluku Province Inspectorate who had audited. The results of the study stated thatthere was a positive and significant influence between the role of internal audit and theeffectiveness of the internal control system in Maluku Province. This states that theinternal audit carried out by the auditors of the inspectorate spread over four districtsand cities as well as the auditors of the inspectorate of Maluku province has performedits role as a leader who is the forefront of the funnel by coordinating, carrying outcontrol functions, encouraging the creation of bureaucratic reform and goodgovernance.Keywords: Internal Audit, Government Internal Control System

Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange) Linda Grace Loupatty; Theresia Febiengry Sitanala; Alfrin Ernest Marthen Usmany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5360

The purpose of this study is to empirically prove the factors that influence the occur-rence of audit delays for companies in the trade, services and investment sectors during the COVID-19 pandemic. The research was conducted at the Indonesia Stock Exchange, where the dependent variables are Return on Assets (ROA), Debt to Total Asset Ratio (DAR), company size and KAP reputation. And the independent variable is audit delay. This research is qualitative research using secondary data in the form of an annual report in 2020. The da-ta analysis method uses multiple regression. And the research results show that Return On Assets (ROA) has a significant effect on audit delay. Meanwhile, Debt to Total Asset Ratio (DAR), Firm Size and KAP Reputation have no significant effect on audit delay.

PENGARUH DANA DESA TERHADAP TINGKAT KEMISKINAN DI KABUPATEN MALUKU BARAT DAYA Thimotina Killay; Theresia Febiengry Sitanala; Janet W Litualy
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 2 No 2 (2022): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

kinan di Kabupaten Maluku Barat Daya. Sampel dalam penelitian ini adalah tahun 2019, denganmenggunakan kombinasi data cross sectional dengan data time series. Hasil penelitian menunjukkanbahwa dana desa berpengaruh terhadap angka kemiskinan sebesar 50,8%. Terdapat pengaruh simultanantara variabel bebas dengan variabel terikat dan sebaliknya. Dengan menunjukkan nilai signifikansi0,000 pada uji-t dan uji-f, dapat disimpulkan bahwa Dana Desa berpengaruh terhadap tingkatkemiskinan. Dengan demikian dapat disimpulkan bahwa dengan realisasi dana desa sebanyak 57 desadengan 172 laporan realisasi dana desa dan jumlah penduduk miskin dari tahun 2017 akan berdampakpada tingkat kemiskinan Kabupaten Maluku Barat Daya.

PENGARUH ANGGARAN BERBASIS KINERJA DAN KESULITAN MENENTUKAN UKURAN KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH Shella Gilby Sapulette; Theresia Febiengry Sitanala
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.426

This study aims to empirically examine the effect of performance-based budgeting and the difficulty of determining performance measures on performance accountability using a quantitative approach and tested with SPSS 24. This research was conducted on OPD of Ambon City government with a research sample of 69 employees. The sampling technique uses purposive sampling. The test results show that performance-based budgeting has a positive and significant effect on local government performance accountability, while difficulty determining performance measures does not affect local government performance accountability

Co-Authors Dirk Berly Tehuayo Janet W Litualy LINDA GRACE LOUPATTY Muhammad Fadila Laitupa Shella Gilby Sapulette Tehupuring, Ronald Thimotina Killay USMANY, ALFRIN ERNEST MARTHEN

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