Garuda - Garba Rujukan Digital

Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment Aditya Pandu Wicaksono, Dekar Urumsah, Briyan Efflin Syahputra,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. The participants were government employees working in the province of DIY (Daerah Istimewa Yogyakarta), Indonesia. The total number of the respondents in this research was 160. The statistical test in this research was assisted with smartPLS. This research result has found that moral intensity and professional commitment significantly gave positive influence on whistle-blowing intention. However, organization commitment did not significantly influence the whistle-blowing intention.

DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITORâ€™S OPINION: MULTIGROUP ANALYSIS Syahputra, Briyan Efflin; Irawati, Anggit Esti; Afnan, Akhmad; Ceisari, Btari Bunga
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 1 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i1.65

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditorâ€™s opinion as moderating variable.

Pendeteksian Fraud: Peran Big Data dan Audit Forensik Syahputra, Briyan Efflin; Afnan, Akhmad
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28939

The increasing number of fraud cases in Indonesia resulted in significant losses incurred by this country. Therefore, finding an effective method to detect fraud is the focus of many parties, especially the government. This research investigates the influence of big data on forensic audit. A part from that, the influence of big data and forensic audits as mediating variable on fraud detection is also examined. This research is quantitative research with survey method by distributing questionnaires. The respondents in this research were 221 auditors who worked at Badan Pemeriksa Keuangan (BPK) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republic of Indonesia. The statistical test in this research was the structural equation modelling (SEM) of SmartPLS.Â The result showed that big data had a significant and positive effect on forensic audit. This research also proved that big data and forensic audits have a significant and positive influence on fraud detection. In addition, forensic audits have been proven to partially mediate the relationship between big data and fraud detection.

Deteksi Fraud Melalui Audit Pemerintahan yang Efektif: Analisis Multigrup Gender dan Pengalaman Briyan Efflin Syahputra; Dekar Urumsah
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Increasingly widespread fraud cases that occur recently have demanded many parties to find the most effective method to detect fraud. This is intended to minimize the number of frauds in the future. In fact, forensic audit and investigative audit can be a solution to detect fraud. This research investigates the factors that influence fraud detection. The factors tested are forensic audit and investigative audit along with gender and experience as the moderating factors. This research used a quantitative approach using survey as the method. The questionnaires were distributed to 92 auditors working in Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Daerah Istimewa Yogyakarta (DIY) The statistical test in this research was the simultaneous equation model (SEM) of SmartPLS. Result show forensic audit and investigative audit significantly and positive influence fraud detection. In addition, gender and experience moderate the effect of forensic audit and investigative audit on fraud detection. Semakin maraknya kasus fraud yang terjadi saat ini telah menuntut banyak pihak untuk menemukan suatu metode yang paling efektif untuk mendeteksi fraud. Hal ini ditujukan agar kedepannya fraud dapat diminimalisir. Audit forensik dan audit investigasi dapat menjadi solusi yang efektif sebagai metode untuk mendeteksi fraud. Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat memengaruhi pendeteksian fraud. Faktor yang akan diuji tersebut yaitu audit forensik dan audit investigasi serta gender dan pengalaman yang akan diuji sebagai faktor moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 92 auditor yang bekerja di Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dan Badan Pengawasan Keuangan dan Pembangungan (BPKP) Kantor Perwakilan Provinsi Daerah Istimewa Yogyakarta. Pengujian statistik dalam penelitian ini berupa simultaneous equation model (SEM) yang dibantu menggunakan SmartPLS. Hasil dari penelitian ini membuktikan bahwa audit forensik dan audit investigasi berpengaruh positif terhadap pendeteksian fraud. Selain itu, gender dan pengalaman terbukti sebagai variabel moderasi yang berpengaruh positif terhadap pendeteksian fraud.

Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment Dekar Urumsah; Briyan Efflin Syahputra; Aditya Pandu Wicaksono
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.393

This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. The participants were government employees working in the province of DIY (Daerah Istimewa Yogyakarta), Indonesia. The total number of the respondents in this research was 160. The statistical test in this research was assisted with smartPLS. This research result has found that moral intensity and professional commitment significantly gave positive influence on whistle-blowing intention. However, organization commitment did not significantly influence the whistle-blowing intention.

Bribery Detection Strategy: A Conceptual Model Briyan Efflin Syahputra; Junaidi; Anggit Esti Irawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.211

Bribery is a type of corruption with a high number of cases almost every year, including in Indonesia. This condition is getting worse because most bribery occurs in government circles. Therefore, finding an effective solution to detect bribery is the focus of many parties, especially the government. By seeing this solution in the future, the number of bribery cases can decrease significantly. This research aims to develop a holistic model that includes potential factors for detecting bribes. This research will use a literature review to obtain data. The results of this research indicate that three potential factors effectively detect bribery. The factors are forensic audit and internal audit, which are potentially effective methods to detect bribery. In addition, another factor is big data, which has the potential to increase the role of forensic audits and internal audits to detect bribery.

The Prevention of Bribery in Government Agencies: The Role of Big Data and Whistle-blowing Systems Briyan Efflin Syahputra; Anggit Esti Irawati
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.41356

Bribery has become the kind of corruption with the highest annual incidence rate. Therefore, the hunt for solutions to these problems must continue. Consequently, this research must be conducted. The objective is to examine how big data and the whistle-blowing system affect the prevention of bribery. This investigation was conducted utilizing a quantitative methodology. 191 auditors from the Financial and Development Supervisory Agency (BPKP), the Supreme Audit Agency (BPK), and the Indonesian Government Inspectorate were surveyed via distributing questionnaires. This research employs structural equation modeling (SEM) with the assistance of the smartPLS application for statistical testing. Both big data and the whistle-blowing system have proven to have a positive impact on bribery prevention, according to the findings of this study.

The Utility of Decision Tree and Analytics Hierarchy Process in Prioritizing of Social Aid Distribution due to Covid-19 Pandemic in Indonesia Saucha Diwandari; Enny Itje Sela; Briyan Efflin Syahputra; Nathaniela Aptanta Parama; Anindita Septiarini
Journal of ICT Research and Applications Vol. 17 No. 1 (2023)
Publisher : LPPM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/itbj.ict.res.appl.2023.17.1.6

The Indonesian government provided various social assistance programs to local governments during Covid-19. One of the difficulties for the local governments in determining candidates for social aid is ensuring that the number of candidates is in balance with the available quota. Therefore, the local governments must select the most eligible candidates. This study proposes a priority model that can provide recommendations for candidates who meet the criteria for social assistance. The six parameters used in this study were: number of dependents, occupation, income, age, Covid status, and citizen status. The model operates in two stages, namely classification followed by ranking. The classification stage is conducted using a decision tree, while the ranking stage is performed conducted using the Analytical Hierarchy Process (AHP) algorithm. The decision tree separates two classes, namely, eligible and non-eligible. In addition, the classification process is also used to determine the dominant attributes and played a role in the modeling. The proposed model generates a list of the most eligible candidates based on our research. These are sorted by weight from greatest to most eligible using five dominant parameters: number of dependents, income, age, Covid status, and citizen status.

Intensi Melakukan Tindakan Plagiasi oleh Mahasiswa Akuntansi: Dampak Perkembangan Teknologi dan Unfair Competition Briyan Efflin Syahputra; Anggit Esti Irawati; Nur Ariefin Addinpujoartanto
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.26239

Purpose: This study examines how technological development and unfair competition affect students' motivations to plagiarize. Methodology/approach: This study employs a quantitative methodology and a survey as its primary research tool. In order to gather information for this study, questionnaires were also used. 257 accounting students, including those pursuing diploma, bachelor's, master's, and doctoral degrees, who were enrolled in 16 universities in the Province of DIY made up the entire sample size for this study. Findings: Technological development and unfair competition have both been shown to have a positive impact on students' intentions to plagiarize. Practical and Theoretical contribution/Originality: The findings of this study can be used as a reference option for policy makers in various types of educational institutions, especially in tertiary institutions in order to develop effective anti-plagiarism policies. Research Limitation: This study was not carried out comprehensively to all universities in the Province of DIY that have Accounting Study Programs. The 257 respondents in this study only came from 16 universities. Considering that there are quite a number of universities in DIY that have Accounting Study Programs, it is hoped that future researchers will be able to broaden the range of respondents' origins.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search