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<![CDATA[SISTEM PENGENDALIAN INTERN SEBAGAI PREDIKTOR KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH. DAPATKAH LOYALITAS INDIVIDU MEMITIGASINYA? ]]>
<![CDATA[Tehupuring, Ronald]]>;
<![CDATA[Lingga, Rafli Alvaro]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 Desember 2017 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v3i2.111
<![CDATA[Berbagai kasus korupsi yang terjadi pada sektor pemerintah serta belum optimalnya perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah daerah pada beberapa daerah di Indonesia menunjukkan masih lemahnya sistem pengendalian intern serta kurangnya loyalitas individu dalam mencapai tujuan organisasi. Hal tersebut memicu terjadinya praktik kecurangan akuntansi. Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern terhadap kecurangan akuntansi dengan loyalitas individu sebagai variabel moderasi. Responden penelitian adalah mahasiswa sarjana akuntansi Universitas Gadjah Mada. Metode pengambilan sampel menggunakan purposive sampling dengan menyebarkan modul penelitian melalui skenario sebagai pengantar bagi responden dalam menjawab pertanyaan penelitian. Alat analisis menggunakan SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa ketika pengendalian intern organisasi pemerintah daerah semakin tinggi, praktik kecurangan akuntansi akan semakin rendah. Sebaliknya ketika sistem pengendalian intern rendah, kecurangan akuntansi akan semakin tinggi. Sedangkan interaksi antara pengendalian intern dan loyalitas tidak mempengaruhi individu melakukan kecurangan akuntansi di pemerintah daerah.]]>
<![CDATA[UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH ]]>
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.170
<![CDATA[Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level.]]>
<![CDATA[PENGARUH KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP PRAKTIK PENHINDARAN PAJAK DI LEMBAGA PERBANKAN YANG TERDAFTAR DI PASAR MODAL INDONESIA PERIODE 2012-2014 ]]>
<![CDATA[Ronald Tehupuring, Ronald]]>;
<![CDATA[Rossa, Ellia]]>
<![CDATA[ Prosiding Seminar Nasional INDOCOMPAC Perpajakan ]]>
Publisher : <![CDATA[Prosiding Seminar Nasional INDOCOMPAC ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh koneksi politik dan kualitas audit terhadap praktik penghindaran pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini diperoleh melalui purposive sampling, sehingga total sampel adalah 28 perusahaan perbankan dari tahun 2012-2014 dan setelah dikurangi dengan data outlier sehingga sampel akhir sebanyak 69 observasi. Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 17. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh negatif terhadap praktik penghindaran pajak, sedangkan kualitas audit tidak berpengaruh terhadap praktik penghindaran pajak. Kata Kunci : Koneksi Politik, Kualitas Audit, Praktik Penghindaran Pajak. This study aims to examine the influence of political connections and audit quality on tax avoidance practices at banking companies listed in Indonesian Stock Exchange. The sample in this study was obtained through purposive sampling, so the total sample is 28 years banking company from 2012 to 2014 and the data outliers reduced by as much as 69 so that the final sample observation. Data analysis technique used is multiple linear regression using SPSS version 17. Results showed that political connections negatively affect the practice of tax avoidance, while the audit quality did not influence the practice of tax avoidance. Keywords: Political Connections, Audit Quality, Practice of Tax Avoidance.]]>
<![CDATA[LOCAL GOVERNMENT ABILITY AS PREDICTOR OF ANTI CORRUPTION ]]>
<![CDATA[Ronald Tehupuring]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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<![CDATA[In recent years, corruption cases have increased significantly. The case of corruption does not only happen to the central government. However, corruption cases also occur in local governments. To reduce corruption, it takes the ability of local governments in managing local finances. That is, the more competent local government, it can reduce corruption. High- local governments ability use their expertise and skills for resource efficiency in generating local revenue in order to improve the welfare of the people. The purpose of this study examine and analyze the local governments ability as anti corruption predictors. The sampling method uses the aimed sample that is, the local government involved in corruption cases and published by the Attorney General of the Republic of Indonesia in 2016. The analysis uses linear regression test with ordinary least square approach (OLS). The results show that local government ability has a negative and significant effect on corruption.]]>
<![CDATA[CORPORATE GOVERNANCE, TAX AVOIDANCE, AUDIT DELAY DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2010-2014) ]]>
<![CDATA[Ronald Tehupuring]]>
<![CDATA[ InFestasi Vol 12, No 1 (2016): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i1.1803
<![CDATA[Corporate governance is an issue related to the practice of tax avoidance and audit delay and will impact on the value of firm. Application of corporate governance expected to mitigate the asymmetry of information and increase the confidence of shareholders. This study aimed to examine the relationship of corporate governance and tax evoidance practices and their effect on audit delay and firm value. Samples were obtained through purposive sampling and as many as 130 observations, after deducting the data outliers, the final sample of 125 observations 2010-2014 of corporate banking listed on the Indonesian Stock Exchange. The data analysis technique used is multiple linear regression with SPSS version 17. The results show that the first model: reputation, of KAP, audit quality, and audit committee has no effect on tax avoidance, while independent commissioner negative effect on tax avoidance; The second model suggests that tax avoidance and independent commissioner has no effect on audit delay, while the audit committee negatively affect audit delay; The third model shows that tax avoidance (negative) and the audit committee (positive) effect on the value of firm, while the independent commissioner has not affect on value of firm.]]>
<![CDATA[Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014 ]]>
<![CDATA[Ronald Tehupuring]]>;
<![CDATA[Theresia Febiengry Sitanala]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v19i2.555
<![CDATA[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.]]>
<![CDATA[SISTEM PENGENDALIAN INTERN SEBAGAI PREDIKTOR KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH. DAPATKAH LOYALITAS INDIVIDU MEMITIGASINYA? ]]>
<![CDATA[Ronald Tehupuring]]>;
<![CDATA[Rafli Alvaro Lingga]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 December 2017 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v3i2.111
<![CDATA[Berbagai kasus korupsi yang terjadi pada sektor pemerintah serta belum optimalnya perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah daerah pada beberapa daerah di Indonesia menunjukkan masih lemahnya sistem pengendalian intern serta kurangnya loyalitas individu dalam mencapai tujuan organisasi. Hal tersebut memicu terjadinya praktik kecurangan akuntansi. Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern terhadap kecurangan akuntansi dengan loyalitas individu sebagai variabel moderasi. Responden penelitian adalah mahasiswa sarjana akuntansi Universitas Gadjah Mada. Metode pengambilan sampel menggunakan purposive sampling dengan menyebarkan modul penelitian melalui skenario sebagai pengantar bagi responden dalam menjawab pertanyaan penelitian. Alat analisis menggunakan SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa ketika pengendalian intern organisasi pemerintah daerah semakin tinggi, praktik kecurangan akuntansi akan semakin rendah. Sebaliknya ketika sistem pengendalian intern rendah, kecurangan akuntansi akan semakin tinggi. Sedangkan interaksi antara pengendalian intern dan loyalitas tidak mempengaruhi individu melakukan kecurangan akuntansi di pemerintah daerah.]]>
<![CDATA[UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH ]]>
<![CDATA[Ronald Tehupuring]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.170
<![CDATA[Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level.]]>
<![CDATA[Mapping of budget stress in Indonesia: Consequence on budget implementation ]]>
<![CDATA[Ronald Tehupuring]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 1 June 2021 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v7i1.542
<![CDATA[The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. Furthermore, this study examines and analyzes the consequences of budgetary stress on budget implementation. The research sample used local governments at the provincial, regency, city levels throughout Indonesia during 2016-2020. This study uses Ordinary Least Square (OLS) to test the research hypothesis. This study groups the five regions with the highest budget stress during 2016-2020. The results of this study can contribute to the theory, methodology, and implementation related to the budget. The theory's contribution is that the political budget cycle can maintain government performance through various efforts to reduce budget stress. This study also found that budget stress can reduce budget implementation. Therefore, the government needs to pay attention to indicators of budget stress.]]>
<![CDATA[PENGARUH ALOKASI DANA DESA DAN POTENSI DESA TERHADAP MANAJEMEN KEUANGAN DESA ]]>
<![CDATA[Ronald Tehupuring]]>;
<![CDATA[Suhadarliyah Suhadarliyah]]>;
<![CDATA[Dahlia Amelia]]>
<![CDATA[ ANALISIS Vol. 13 No. 1 (2023): ANALISIS VOL. 13 NO. 1 MARET 2023 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v13i1.2503
<![CDATA[The phenomenon of misuse of village funds by village governments in several regions in Indonesia shows the poor management of village finances. In addition, the village government needs to manage village potential, so that better village financial management is achieved. Therefore, this study aims to examine and analyze the effect of village fund allocation and village potential on village financial management. The sample for this study uses all provincial governments in Indonesia through a purposive sampling method which reports village financial data for 2017-2020. The ordinary least squares (OLS) regression method was used in this study to test the hypothesis with the help of eviews version 12. The results of this study found that village fund allocation had a positive and significant effect on village financial management. However, village potential has no significant effect on village financial management]]>
