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Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99 Suyanto Suyanto
Gadjah Mada International Journal of Business Vol 11, No 1 (2009): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The goals of this study are to empirically identify fraud risk factors and construct a model to predict the likelihood of financial statement frauds based on SAS No. 99. Employing logistic regression on 143 firms, this research finds that fraud risk factor proxies for Pressure—net profit/total assets—and Opportunity— inventory/total assets ratio, related party transactions, and Big 4—are significantly associated with fraudulent financial statements, whereas none of the fraud risk factor proxies for Rationalization is significantly associated with fraudulent financial statements. Consistent with prior research, it seems that the likelihood of fraudulent financial statements is easier to be observed publicly using fraud risk factor proxies for Pressure and Opportunity rather than Rationalization. The constructed model can correctly classify firms with a relatively high success rate.

The disappearance of Auditors’ Responsibility for Fraud Detection in Auditing Standards Suyanto Suyanto
The Indonesian Journal of Accounting Research Vol 19, No 2 (2016): IJAR May 2016
Publisher : The Indonesian Journal of Accounting Research

Abstract: This paper aims to comprehend the auditor’s responsibility in connection with discovering fraud and discuss the framework adopted in auditing standards. The responsibility for detecting fraud is arguably the most significant issue causing the expectation gap. Although auditors had direct responsibility for fraud detection in earlier periods of the auditing profession, this responsibility disappeared later on audit standards. The disappearance may result from an increase of institutional complexity faced by auditors, and thus standard setters may be finally on the favor of the auditors, compared to wider public interests. Standard setters attempt to help auditors by providing a model of fraud risk identification and assessment to assist with fraud detection in auditing standards. However, numerous empirical studies also find that the model does not help auditors in practice. Notwithstanding the expectation gap, a series of accounting scandals and fraud is a test for the effectiveness of the model. Otherwise, it may need to set back a greater auditors’ responsibility for detecting fraud, which is somehow impossible.Abstrak : Tulisan ini bertujuan untuk memahami tanggung jawab auditor sehubungan dengan menemukan kecurangan dan mendiskusikan kerangka yang diadopsi dalam standar audit. Tanggung jawab untuk mendeteksi penipuan bisa dibilang masalah paling signifikan yang menyebabkan kesenjangan harapan. Meskipun auditor memiliki tanggung jawab langsung untuk mendeteksi penipuan pada periode awal profesi audit, tanggung jawab ini kemudian hilang pada standar audit. Hilangnya dapat terjadi akibat peningkatan kompleksitas kelembagaan yang dihadapi oleh auditor, dan dengan demikian penentu standar pada akhirnya dapat menguntungkan auditor, dibandingkan dengan kepentingan publik yang lebih luas. Penyusun standar berusaha membantu auditor dengan menyediakan model identifikasi dan penilaian risiko penipuan untuk membantu mendeteksi penipuan dalam standar audit. Namun, banyak studi empiris juga menemukan bahwa model tersebut tidak membantu auditor dalam praktiknya. Meskipun kesenjangan harapan, serangkaian skandal akuntansi dan kecurangan adalah ujian untuk keefektifan model. Jika tidak, mungkin perlu menetapkan tanggung jawab auditor yang lebih besar untuk mendeteksi penipuan, yang entah bagaimana tidak mungkin.

Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards Suyanto Suyanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accounting and auditing research, may be useful to comprehend various accounting and auditing practices. Alternative explanations using political and economic factors are also often proposed to explain the dissimilarities. These fragmentary approaches seem to result in lack of understanding on the issue. Seeking theories or analytical tools to provide an enhanced explanation of why accounting and auditing practiced differently may be worthwhile avenues.

Evaluasi Pengelolan Dana Otonomi Khusus Bidang Pendidikan dan Kesehatan (Studi pada Pemerintah Kabupaten Yahukimo) Mario Avit Adriansyah; Suyanto Suyanto
ABIS: Accounting and Business Information Systems Journal Vol 11, No 3 (2023): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i3.86439

Tujuan penelitian ini adalah untuk mengevaluasi dan mengidentifikasi praktik perencanaan, implementasi, dan monitoring dana otsus di Kabupaten Yahukimo dan untuk mengevaluasi serta mengidentifikasi kendala pengelolaan dana otsus bidang pendidikan dan kesehatan pada Pemerintah Kabupaten Yahukimo.Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Objek penelitian ini adalah Pemerintah Kabupaten Yahukimo. Teknik pengumpulan data dilakukan melalui wawancara dan reviu dokumen yang kemudian dianalisis dengan menggunakan model Miles dan Huberman. Berdasarkan penelitian yang telah dilakukan dapat disimpulkan bahwa praktik perencanaan implementasi dan monitoring dana otsus bidang pendidikan dan kesehatan di Kabupaten Yahukimo telah dilaksanakan sesuai dengan peraturan yang berlaku, tetapi masih kurang tepat sasaran dan masih mempunyai kelemahan karena kesejahteraan OAP belum dicapai mengingat beberapa pro- gram belum, bahkan tidak dapat dilaksanakan dengan maksimal karena kendala keterbatasan ang- garan. Adapun beberapa kendala Pemerintah Kabupaten Yahukimo dalam mengelola dana otsus bidang pendidikan dan kesehatan adalah 1) sasaran program yang belum tepat, 2) program yang diusulkan terkendala pada menu aplikasi otsus, 3) keterbatasan anggaran, 4) wilayah kerja yang luas yang menjadikan monitoring dan evaluasi tidak dapat dilakukan secara maksimal, 5) keterlambatan transfer dana otsus dari pusat, 6) keterbatasan pengetahuan SDM sehingga kurang memahami pengaturan pengelolaan dana otsus hingga menyebabkan tujuan pemenuhan kesejahteraan masyarakat tidak dapat dicapai secara optimal.Penelitian ini menggunakan stewardship theory atau teori stewardship. Teori stewardship merupakan salah satu pandangan baru tentang cara mengelola organisasi dan personel-personel yang terkait di dalamnya. Konsep kebersamaan (collectivity), kemitraan pemberdayaan (empowerement), saling percaya, dan pelayanan adalah konsep-konsep yang dikembangkan dalam pendekatan ini.Penelitian ini memiliki keterbatasan berkenaan dengan gambaran pengelolaan dana otsus di Kabupaten Yahukimo karena pada saat penelitian ini dilakukan beberapa pegawai SKPD/OPD telah dimutasi dan juga tidak bersedia diwawancarai sehingga peneliti hanya dapat melakukan wawancara dengan informan yang bertugas saat ini.Kata kunci: Pengelolaan Dana Otonomi Khusus, Pendidikan, Kesehatan.

Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance Angelia Pribadi; Choirunnisa Arifa; Suyanto Suyanto
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20853

Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.

Building Trust Through Clarity: The Role of Key Audit Matters in Enhancing Financial Reporting Integrity for State-Owned Construction Companies (BUMN Karya) Belinda, Vania; Suyanto, Suyanto
The Indonesian Journal of Accounting Research Vol 28, No 3 (2025): IJAR September 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.906

This study explores the application and effectiveness of Key Audit Matters (KAMs) in improving financial transparency and audit quality within Indonesia's state-owned construction enterprises (BUMN Karya). A qualitative content analysis methodology was applied to identify recurring themes and trends, linking audit procedures to the risks highlighted in KAM disclosures. The study reveals that KAM disclosures play a critical role in providing stakeholders with insights into complex financial risks, particularly in large-scale infrastructure projects, including asset impairment and recoverability, revenue recognition and contract fulfillment, and valuation and estimation. Furthermore, the analysis shows that auditors undertake procedures to examine management's assumptions, verify compliance with Indonesian Financial Reporting Standards (PSAK), and minimize the risk of material misstatements. However, inconsistencies in the identification and reporting of KAMs, along with limited guidelines, pose challenges for auditors. This research provides valuable insights into the application of KAMs within Indonesia's public enterprises, offering a deeper understanding of how audit procedures address financial reporting challenges. This study contributes to the growing body of knowledge on KAM disclosures, focusing on the unique challenges faced by Indonesia's state-owned construction enterprises. By analyzing the implementation of KAMs in this context, it offers insights into the relationship between audit procedures, transparency, and stakeholder trust, advancing the literature on auditing practices in emerging economies.

Peran Aparat Pengawas Intern Pemerintah (APIP) dalam Memperbaiki Kinerja Pelayanan Publik pada Pemerintah Kota Kupang (Sektor: Pengelolaan Sampah) Elsi Yefia Tiran; Suyanto Suyanto
ABIS: Accounting and Business Information Systems Journal Vol 14, No 3 (2026): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v14i3.117195

Tujuan – Penelitian ini bertujuan untuk menganalisis peran APIP dalam memperbaiki kinerja pelayanan publik pada pemerintah kota kupang. Serta menganalisis penyebab belum optimalnya peran APIP dalam memperbaiki kinerja pelayanan publik pada pemerintah kota kupang. Metode penelitian – Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada Inspektorat Kota Kupang. Data yang dikumpulkan melalui wawancara semi terstruktur, dan analisis dokumen yang relevan.Temuan – Hasil penelitian menunjukkan bahwa peran APIP dalam pengawasan pengelolaan sampah di Kota Kupang telah dilaksanakan melalui pengawasan berbasis risiko, audit kinerja, assurance, dan consulting, namun masih didominasi pada penguatan kepatuhan dan tata kelola sehingga dampaknya terhadap kualitas pelayanan publik masih belum merata. Rekomendasi APIP meningkatkan kapasitas operasional dan akuntabilitas DLHK, tetapi optimalisasi peran APIP terhambat pada keterbatasan SDM, anggaran dan sarana prasarana. Kapabilitas APIP masih pada level 2 IACM sehingga pengawas belum sepenuhnya berbasis kinerja pelayanan publik.Kontribusi akademis – Penelitian ini memberikan kontribusi dalam pengembangan kajian pengawasan internal sektor publik, khususnya peran APIP dalam memperbaiki kinerja pelayanan publik. Penelitian ini memperkaya literatur mengenai implementasi fungsi assurance dan consulting APIP dalam konteks pelayanan publik di pemerintah daerah.Implikasi – Penguatan kapasitas kelembagaan APIP, seperti SDM, anggaran, dan sarana prasarana, serta optimalisasi fungsi consulting dan tindak lanjut rekomendasi diperlukan agar pengawasan internal mampu meningkatkan kualitas pelayanan publik pengelolaan sampah secara berkelanjutan.Keterbatasan – Penelitian ini terbatas pada satu sektor pelayanan publik yaitu pengelolaan sampah, dengan informan yang masih terbatas yaitu fokus pada Inspektorat, DLHK dan masyarakat. Teknik pengumpulan data melalui wawancara secara tatap muka dan ada yang dilakukan secara daring.

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