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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review
Romanus Wilopo
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Economics, Econometrics & Finance

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The role of auditor in whistleblower system: The cases in Indonesia Uswati Dewi, Nurul Hasanah; Djuwito, Djuwito; Wilopo, Romanus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.456

Abstract

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
The effect of management change, audit opinion, and financial distress on auditor switching Augustyvena, Endistria Verosa; Wilopo, Romanus
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.950

Abstract

To avoid undesirable things related to auditor independence, some companies take an action to make mandatory auditor switching, but on the other hand, many other compa-nies make voluntary auditor switching. This study, therefore, aims to find out empirical evidence related to the factors, such as management changes, audit opinion, and financial distress, which affect the manufacturing companies to do voluntary auditor switching. The data used in this research are consumer goods industry sector companies listed on the Indonesia Stock Exchange during 2011-2015. A total of 33 manufacturing compa-nies are used as the sample. Analysis method used is logistic regression analysis. Overall, the finding shows that there is no significant evidence that management change, audit opinion, and financial distress have an effect on auditor switching. Suggestion for the future research is to extend survey area coverage and to add more variables that can influence auditor switching.
The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay Putra, Vicky Anggel; Wilopo, Romanus
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.956

Abstract

This research aims to examine the effect of company characteristics, consisting of company size, solvency, on audit delay in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). In addition, this research also adds three variables, i.e. accounting firm size, auditor switching and audit opinion, that are considered having an effect on audit delay,. The sample used in this research is all property and real estate sector companies listed on IDX in 2011-2015. Sampling is conducted using purposive sampling technique, with the final sample consisting of as many as 40 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) 2011-2015. Logistic regression analysis is used to test hypotheses by explaining the relationship between the variables in this research. The results of this study show that the variables of company size, accounting firm size, solvency, and audit opinion do not have effect on audit delay, while the variable of auditor switching has a significant effect on audit delay
Co-Authors Augustyvena, Endistria Verosa Djuwito Djuwito Nurul Hasanah Uswati Dewi Putra, Vicky Anggel