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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[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 ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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Full PDF (785.517 KB)
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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 ]]>
Show Abstract
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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[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 ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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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 ]]>
Show Abstract
|
Download Original
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Original Source
|
Check in Google Scholar
|
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 Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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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.]]>
