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All Journal Journal of ICT Research and Applications Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Briyan Efflin Syahputra
Universitas Teknologi Yogyakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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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

Abstract

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.
Co-Authors Aditya Pandu Wicaksono Akhmad Afnan Anggit Esti Irawati Anggit Esti Irawati Anindita Septiarini, Anindita Ceisari, Btari Bunga Dekar Urumsah Enny Itje Sela Hanifatun Hasanah Junaidi Nathaniela Aptanta Parama Nur Ariefin Addinpujoartanto Saucha Diwandari Sumarsono Sumarsono