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Gusti Dian Prayogi
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Journal : Behavioral Accounting Journal

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PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.671 KB) | DOI: 10.33005/baj.v2i1.41

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Pengaruh Fraud Heptagon terhadap Tingkat Fraud dalam Pengelolaan Keuangan Daerah: Peran Whistleblowing System di DPPKAD Jawa Timur Prayogi, Gusti Dian
BAJ: Behavioral Accounting Journal Vol. 6 No. 2 (2023): July-December 2023
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v6i2.368

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh komponen Fraud heptagon terhadap tingkat kecurangan dalam pengelolaan keuangan daerah dengan mempertimbangkan pengaruh moderasi whistleblowing system. Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah (DPPKAD) Provinsi Jawa Timur yang memiliki 38 unit kerja menjadi lokasi penelitian. Sebanyak 150 pegawai dipilih dengan metode purposive sampling berdasarkan faktor jabatan, pengalaman kerja, dan keterlibatan dalam pengelolaan keuangan daerah. Data dikumpulkan menggunakan kuesioner dan hasil analisis menggunakan SPSS 26. Analisis regresi linier berganda, uji interaksi moderasi, uji validitas dan reliabilitas, serta uji asumsi klasik digunakan untuk mengevaluasi pengaruh whistleblowing system terhadap hubungan variabel Fraud heptagon dengan tingkat kecurangan. Tekanan finansial, kesempatan, rasionalisasi, kemampuan, kesombongan, egoisme, dan keadaan eksternal merupakan tujuh komponen dari Fraud heptagon, dan hasilnya menunjukkan bahwa faktor-faktor ini berdampak signifikan terhadap tingkat penipuan dalam pengelolaan keuangan daerah. Lebih jauh, hubungan antara penipuan dalam pengelolaan keuangan daerah dan penipuan di Heptagon telah terbukti dimoderasi oleh sistem pengungkapan pelanggaran, yang melemahkannya. Menurut kesimpulan penelitian, meningkatkan keterbukaan, memperkuat sistem pengendalian internal, dan memperbaiki sistem pengungkapan pelanggaran semuanya dapat menjadi taktik yang berguna untuk menghentikan penipuan sektor publik. Diharapkan bahwa penelitian ini akan memberikan informasi yang berguna bagi pemerintah daerah untuk meningkatkan pengelolaan dan akuntabilitas keuangan.   The purpose of this study was to examine the effect of Fraud heptagon components on the level of fraud in regional financial management by considering the moderating effect of the whistleblowing system. The East Java Province Revenue, Financial Management, and Regional Asset Service (DPPKAD) which has 38 work units was the location of the study. A total of 150 employees were selected using a purposive sampling method based on factors of position, work experience, and involvement in regional financial management. Data were collected using a questionnaire and the results were analyzed using the Statistical Package for the Social Sciences (SPSS) 26. Multiple linear regression analysis, moderation interaction test, validity and reliability test, and classical assumption test were used to evaluate the effect of the whistleblowing system on the relationship between the Fraud heptagon variables and the level of fraud. Financial pressure, opportunity, rationalization, ability, arrogance, egoism, and external circumstances are the seven components of the Fraud heptagon, and the results show that these factors have a significant impact on the level of fraud in regional financial management. Furthermore, the relationship between fraud in regional financial management and fraud in Heptagon has been shown to be moderated by the violation disclosure system, which weakens it. According to the study's conclusion, increasing transparency, strengthening internal control systems, and improving disclosure systems can all be useful tactics to stop public sector fraud. It is hoped that this study will provide useful information for local governments to improve financial management and accountability.
PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.41

Abstract

This study aims to determine the influence of time pressure, pressure of obedience, emotional intelligence and spiritual intelligence of Government Internal Control Apparatus in the Detection of Fraud Occurrence at Auditee. This research method uses verifikatif with quantitative approach. Hypothesis testers use statistical test tool that is Structural Equation Model (SEM) based on variance or better known as Partial Least Square (PLS). Sources of data in this study are primary data sources obtained directly, by conducting research and questionnaires. The number of respondents in the region is 70 auditors. Sampling technique using probability sampling with sample random sampling, in determining the number of samples used slovin formula. The results of this study indicate that time pressure and spiritual intelligence variables have no effect on fraud detection. APIP has been able to perform efficiently over time that has been compiled although the time limitations are very tight and rigid. The aspect of religiosity should be measured by a wider aspect. The variables of obedience pressure and emotional intelligence affect the detection of fraud. Pressure from superiors and clients can affect the independence of APIP by making changes to the examination results and ignoring the accumulated evidence.
Co-Authors Afifi, Zaenal Andini Nurhajra Annisah Febriana SE., MSi., Ak., CA Aulia, Triana Zuhrotun Dien Ajeng Fauziah Dwi Suhartini Erina Sudaryati Fajar Syaiful Akbar Fariani Eka Febrianti, Ananda Ayu Sherly Fipiariny. S Florentina Anjeli Ibnu Aswat Imelda Sinaga, Imelda Maria Nurani Maryani, Leni Maulidia, Rahma Mega Norsita Paulus Agut Pratiwi, Victoria Laurensa Jihan Putri Zitma Andi B Ratih Dewi Titisari Haryana Rizqy Aiddha Yuniawati Rudiana Solendro, Yasintus Sudarmanto, Eko Triana Zuhrotun Aulia Widiar Onny Kurniawan Windasari, Ihsanul Zainuddin, Zainuddin