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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Ilmiah Akuntansi Kesatuan Indonesian Research Journal on Education Research Horizon
Amyar, Firdaus
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Religion Arts Humanities Chemistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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The Effect of Auditor’s Professional Skepticism and Whistleblowing System on Fraud Detection: Evidence from Indonesian Public Sector Audit Amyar, Firdaus; Rahma, Almira; Azis, Nur; Suwarno, Suwarno
Research Horizon Vol. 3 No. 4 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.4.2023.161

Abstract

Fraud poses a pervasive and significant threat to organizations globally, with catastrophic consequences ranging from financial losses to reputational damage. This study investigates the roles of auditor professional skepticism and the whistleblowing system in combatting fraud and enhancing detection in investigative audits. Drawing from a comprehensive examination of 56 respondents in the Indonesian Supreme Audit Board, the study evaluates the validity and reliability of key research variables and tests three hypotheses. The findings indicate that, when analyzed individually, auditor professional skepticism does not significantly influence fraud detection. This aligns with prior research, emphasizing potential hindrances such as tight audit schedules and limited understanding of fraud perpetrators’ motives. Conversely, the whistleblowing system is found to have a significant and positive impact on fraud detection, with reliable information sourced from insiders aiding in early fraud identification. Moreover, when auditor professional skepticism and the whistleblowing system are combined, they synergistically enhance fraud detection significantly. These insights provide valuable guidance for organizations seeking to bolster their anti-fraud measures, underlining the importance of both elements in effective fraud prevention and detection efforts.
Pengaruh Penerapan E-procurement, Akuntansi Forensik dan Audit Investigasi terhadap Pencegahan Fraud Pengadaan Barang dan Jasa dimoderasi Sistem Pengendalian Internal pada Pemerintah Kota Bandung Sopyan, Andi; Amyar, Firdaus; Pamungkas, Bambang
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.966

Abstract

Pengadaan barang dan jasa pemerintah diperlukan untuk mendukung penyelenggaraan kegiatan pemerintah dalam membangun sarana dan prasarana umum. Dalam pelaksanaannya sering terjadi kecurangan, dan hal ini mengindikasikan bahwa instansi pemerintah kabupaten/kota rentan terhadap kecurangan dalam pengadaan barang/jasa pemerintah. Perlu dilakukan upaya untuk mengatasi kecurangan tersebut, diantaranya melalui penerapan E-procurement, akuntansi forensik, audit investigasi, dan sistem pengendalian intern. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan E-procurement, akuntansi forensik, dan audit investigasi terhadap pencegahan kecurangan. Selain itu untuk mengetahui pengaruh sistem pengendalian intern dapat memoderasi pengaruh akuntansi forensik terhadap pencegahan kecurangan. Penulis melakukan penelitian di Pemerintah Daerah Kota Bandung. Hasil penelitian menyimpulkan bahwa terdapat pengaruh positif dan signifikan E-procurement, akuntansi forensik, dan audit investigasi terhadap pencegahan kecurangan. Hasil penelitian juga menunjukkan bahwa sistem pengendalian internal dapat memoderasi pengaruh E-procurement, akuntansi forensik, dan audit investigasi terhadap pencegahan Fraud dalam pengadaan barang/jasa di Pemerintah Kota Bandung.
Analysis of Integrated Audit Approach in Auditing Sustainable Energy Development Programs in State-Owned Enterprises Febrianto, Fernandus Roni; Amyar, Firdaus; Puspitasari, Ratih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3058

Abstract

This research examines the use of the Integrated Audit Approach in auditing National Program 6, Sustainable Energy Development, on State-Owned Enterprises (SOEs) by AKN VII of the Audit Board of the Republic of Indonesia. Sustainable energy development, focused on renewable energy and energy efficiency, is a key priority in the 2020–2024 Medium-Term National Development Plan. Given SOEs' significant role in implementing this program, auditing their performance and governance is essential to achieving national strategic goals. The Integrated Audit Approach addresses limitations of traditional audits, such as restricted coverage and less strategic recommendations, by combining financial, compliance, and performance audits. This comprehensive method yields more in-depth and sustainable recommendations. The research uses a qualitative, descriptive-exploratory approach, gathering data through interviews with Audit Board auditors and reviews of internal reports and documents. Findings indicate that the integrated audit approach enhances SOEs' audit quality by delivering more strategic and relevant recommendations, particularly in sustainable energy governance. This study aims to advance audit theory and practice within the Audit Board, contributing to improved governance and performance of SOEs.
The effect of audit opinions, implementation of audit recommendations, and findings of state losses on corruption levels in the ministries and institutions of the Republic of Indonesia Budiman, Muhamad Agung; Amyar, Firdaus
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.471

Abstract

The prevalence of corruption in Indonesia is increasing every year. This fact has further undermined public confidence to strengthen governance and is a critical barrier to national development. This study aims to empirically examine the individual and combined impact of audit opinions, the implementation of audit recommendations, and findings of state losses by the Indonesian Supreme Audit Board (BPK) on the prevalence of corruption in ministries and institutions in the Republic of Indonesia. Using multiple linear regression analysis, this study used a purposive sampling method and investigated 72 ministries using secondary data from 2014 to 2017 obtained from BPK and the Corruption Eradication Commission of the Republic of Indonesia (KPK). This study indicates that audit opinions and the implementation of audit recommendations do not affect corruption in Indonesian ministries and institutions. In contrast, findings of state losses do have an influence. The combination of audit opinions, implementation of audit recommendations, and findings of simultaneous state losses do not affect corruption cases in Indonesian ministries and institutions. BPK can use the results of this study to formulate approaches and recommendations for auditing government financial reports that have a strong correlation with corruption eradication. Moreover, KPK needs to be more vigorous in its efforts to eradicate corruption, including establishing closer cooperation with BPK because the results of this research show that findings of state losses by BPK are closely related to corruption cases.
Co-Authors Azis, Nur Bambang Pamungkas Budiman, Muhamad Agung Febrianto, Fernandus Roni Rahma, Almira Ratih Puspitasari Sopyan, Andi Suwarno Suwarno