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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi dan Bisnis Asia Pacific Fraud Journal SEMAR

Halim Dedy Perdana

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Author-ID : 2419494

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1 Indra Kusuma; Halim Dedy Perdana; Sri Suranta
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.

DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE Barry Aditya Permana; Halim Dedy Perdana; Lulus Kurniasih
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.

Co-Authors Achmad Zulfikar Fauzi Anna Mathova Azka Fairuzza Bandi Bandi Barry Aditya Permana Hananto, Santoso Tri INDRA KUSUMA Isna Putri Rahmawati Lulus Kurniasih M. Syafiqurrahman M. Syafiqurrahman Muhammad Syafiqurrahman Rizzky Pradana Putra Santoso Tri Hananto Sri Murni Sri Suranta Sulardi . Sulardi Sulardi

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Journal : Asia Pacific Fraud Journal