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All Journal Journal of Governance Jurnal Riset Akuntansi dan Keuangan
Indah Fitriani
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Social Sciences

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Corruption Eradication in Indonesia: The Experience of The Corruption Eradication Commission (KPK) Leo Agustino; Indah Fitriani; Harits Hijrah Wicaksana; Ahmad Daelami
Journal of Governance Volume 6 Issue 2: (2021) December
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v6i2.12126

Abstract

The focus of this paper is on the discussion and analysis of corruption eradication attempts in Indonesia with the Komisi Pemberantasan Korupsi (KPK), The Corruption Eradication Commission) as its centre. As an activity, the commencement of the corruption eradication dates to the pre-Reformation Era. However, its presence is mainly in the form of the foundation of the anti-corruption body without playing real roles as a nominal anti-corruption institution. As a response towards pressure from the IMF, in 2002 the Corruption Eradication Commission was formed as a specialized institution to tackle chronic corruption issues strangling Indonesia in the era of Soeharto’s New Order. Unfortunately, since its inception, there has been no president who is committed to the eradication attempts and therefore sided with the KPK. It is due to the commission’s huge constitutional power (investigation, probing, tapping, arrest, and prosecution) and hence these frighten many corrupt officials. Numerous political elites have been arrested by the KPK such as ministers, governors, regents, mayors and law-enforcers top officials. Consequently, unsurprisingly the KPK faces multi-directional attacks attempting at its weakening through the arrests of its top leaders, iterating its ad-hock (can be dissolved at any time.) status, and the revision of KPK law. Therefore, the government should act firmly to provide protection and supports to the KPK against those potential threats aiming at weakening the commission, to block any legislation potentially lessening the functions of the KPK, and to make sure both KPK’s top leaderships and average personnel are impartial and free of vested interests.
The Influence of KAP Reputation, Opinion Shopping, and Debt Default on Receipt Of Going Concern Audit Opinion Indah Fitriani, SE., M.Si., Ak.,CA; Martina Putri Pestaria
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.59101

Abstract

This study aims to determine the effect of KAP reputation, opinion shopping, and debt default on the acceptance of going concern audit opinion. The population is energy  companies listed on the Indonesia Stock Exchange during  2019-2021 period. Purposive sampling method was used in this study with a total sample of 41 companies or 141 data. Data analysis using binary logistic regression analysis method. The results of this study indicate that:(1) KAP reputation affects the acceptance of going concern audit opinions,(2) Opinion shopping affects the acceptance of going concern audit opinions, (3) Debt default does not affect the acceptance of going concern audit opinions, (4) Reputation KAP, opinion shopping, and debt default  simultaneously affect the acceptance of going concern audit opinion.
Co-Authors Ahmad Daelami Leo Agustino Martina Putri Pestaria Wicaksana, Harits Hijrah