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THE INFLUENCE OF INDIVIDUAL AND SITUATIONAL FACTORS ON LOWER-LEVEL CIVIL SERVANTSâ WHISTLE-BLOWING INTENTION IN INDONESIA Winardi, Rijadh Djatu
Journal of Indonesian Economy and Business Vol 28, No 3 (2013): September
Publisher : Journal of Indonesian Economy and Business

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The purpose of this research is to examine empirically the influence of individual andsituational factors on the whistle-blowing intentions among lower-level civil servants in Indonesia.This research proposes a conceptual model where individual and situational factors influencethe whistle-blowing intention among lower-level civil servants. More precisely this studyused three variables as individual factors based on the theory of planned behaviour (the attitudetoward whistle-blowing, the subjective norm, and the perceived behavioural control).Two vignettes were used to manipulate three situational factors (the seriousness of wrongdoing,the status of the wrongdoer, and the personal cost of reporting). A survey questionnaire wasdistributed to 106 civil servants from government institutions in Indonesia by using conveniencesampling. There are six hypotheses that were tested by using multiple regression analysis.This research found that individual and situational factors successfully predicted a whistleblowingintention. Specifically, research results indicate there are five antecedents of whistleblowingintention among lower-level civil servants in Indonesia labelled: the attitude towardwhistle-blowing, the subjective norm, the perceived behavioural control, the seriousness ofwrongdoing, and the status of the wrongdoer. Further implications for practice and researchare also discussed.Keywords: whistle-blowing intention, lower-level civil servants, theory of planned behaviour,individual factors, situational factors.

THE INFLUENCE OF INDIVIDUAL AND SITUATIONAL FACTORS ON LOWER-LEVEL CIVIL SERVANTS’ WHISTLE-BLOWING INTENTION IN INDONESIA Rijadh Djatu Winardi
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 3 (2013): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this research is to examine empirically the influence of individual andsituational factors on the whistle-blowing intentions among lower-level civil servants in Indonesia.This research proposes a conceptual model where individual and situational factors influencethe whistle-blowing intention among lower-level civil servants. More precisely this studyused three variables as individual factors based on the theory of planned behaviour (the attitudetoward whistle-blowing, the subjective norm, and the perceived behavioural control).Two vignettes were used to manipulate three situational factors (the seriousness of wrongdoing,the status of the wrongdoer, and the personal cost of reporting). A survey questionnaire wasdistributed to 106 civil servants from government institutions in Indonesia by using conveniencesampling. There are six hypotheses that were tested by using multiple regression analysis.This research found that individual and situational factors successfully predicted a whistleblowingintention. Specifically, research results indicate there are five antecedents of whistleblowingintention among lower-level civil servants in Indonesia labelled: the attitude towardwhistle-blowing, the subjective norm, the perceived behavioural control, the seriousness ofwrongdoing, and the status of the wrongdoer. Further implications for practice and researchare also discussed.Keywords: whistle-blowing intention, lower-level civil servants, theory of planned behaviour,individual factors, situational factors.

Do Auditor Professional Scepticism and Client Narcissism Affect Fraud Risk Assessment? Rijadh Djatu Winardi; Arizona Mustikarini; Yoga Pernama
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study investigates the effect of professional skepticism and client narcissism on auditors’ fraud risk assessment. Financial reporting fraud has become a concern for auditors as part of their responsibility. Auditors are expected to assess the risk of fraud as well as its impact on financial reporting. During fraud risk assessment, several factors can influence auditors, namely professional skepticism as an internal factor and client's narcissism as an external factor. Professional skepticism is related to the level of details and awareness to conduct assessment work. Narcissistic clients are more likely to demonstrate higher inherent and control risk. The purpose of this study is to investigate the effect of professional skepticism and client narcissism on auditors’ fraud risk assessment. This study employs a 2x2 between-subjects experimental design, where professional skepticism and client narcissism are manipulated into are high and low level. The participants in this study are 107 accounting students from undergraduate, master, and professional program in a major university in Indonesia. The results of this study suggest that auditors with a higher level of professional skepticism are more sensitive to the higher incident of fraud and client's narcissism positively affect auditors’ assessment of fraud risk. This study contributes to the current fraud risk assessment literature, particularly within Indonesian auditing profession. Abstrak: Penelitian ini menyelidiki efek skeptisisme profesional dan narsisme klien pada penilaian risiko penipuan auditor. Pelaporan keuangan penipuan telah menjadi perhatian bagi auditor sebagai bagian dari tanggung jawab mereka. Auditor diharapkan untuk menilai risiko penipuan serta dampaknya pada pelaporan keuangan. Selama penilaian risiko penipuan, beberapa faktor dapat mempengaruhi auditor, yaitu skeptisisme profesional sebagai faktor internal dan narsisisme klien sebagai faktor eksternal. Skeptisisme profesional terkait dengan tingkat rincian dan kesadaran untuk melakukan pekerjaan penilaian. Klien narsistik lebih mungkin untuk menunjukkan risiko yang melekat dan kontrol yang lebih tinggi. Tujuan dari penelitian ini adalah untuk menyelidiki efek skeptisisme profesional dan narsisisme klien pada penilaian risiko penipuan auditor. Penelitian ini menggunakan 2 x 2 desain eksperimental antar subyek, di mana skeptisisme profesional dan narsisisme klien dimanipulasi menjadi tinggi dan rendah. Para peserta dalam penelitian ini adalah 107 mahasiswa akuntansi dari program sarjana, master, dan profesional di universitas besar di Indonesia. Hasil penelitian ini menunjukkan bahwa auditor dengan tingkat skeptisisme profesional yang lebih tinggi lebih sensitif terhadap insiden penipuan yang lebih tinggi dan narsisisme klien secara positif memengaruhi penilaian auditor terhadap risiko penipuan. Studi ini berkontribusi pada literatur penilaian risiko penipuan saat ini khususnya dalam profesi audit Indonesia.

ACADEMIC DISHONESTY AMONG ACCOUNTING STUDENTS: SOME INDONESIAN EVIDENCE Winardi, Rijadh Djatu; Mustikarini, Arizona; Anggraeni, Maria Azalea
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Academic dishonesty among students has been recognised as a major concern in higher education in Indonesia. Accounting research arguably need to give more attention to this issue. This is partly because of the importance of integrity as part of accounting ethics and professionalism. However, little currently known about academic dishonesty among accounting students in Indonesia. We address this issue by surveying 342 accounting students about their perception of academic dishonesty and what motivates such behaviour. Our respondents were from all first, second or third year undergraduate students at one state university in Indonesia. Drawing from Theory of Planned Behaviour, we examine three individual variables - attitude, subjective norms, and perceived behavioural control. In addition, we also examine three situational variables - academic integrity culture, definitional ambiguity, and pressure. Six hypotheses were tested, using a Partial Least Squares-Structural Equation Modelling. The results reveal that 77.5% of respondents admitted committing academic dishonesty. While all individual factors studies have positive significant effect on the intention to commit academic dishonesty, of the three situational factors only pressure and definitional ambiguity have a positive significant effect. Surprisingly, it is found that academic integrity culture does not have a significant effect.

INSTITUTIONAL WORK FOR CORRUPTION IN INDONESIAN PUBLIC BUDGETING AND PROCUREMENT Winardi, Rijadh Djatu
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.13189

This paper examines how institutionalized corruption in public institutions is planned and executed within Indonesia's formal budgeting process. It explores how key corrupt actors secure procurement projects well before the actual budgeting process takes place. Additionally, this paper seeks to highlight how a network of corruption, involving significant actors from parliament, government, and corporations, is organized. Drawing on data from court examination records, court judgments, and newspapers, we synthesize the experiences of corrupt actors and witnesses within the corrupt network. Conceptually informed by the institutional work perspective, this article analyzes a major scandal in Indonesia's budgeting and procurement, the e-ID procurement scandal, and supported by several smaller cases. We illustrate how corrupt practices are embedded in budgeting procedures and find that bribery and gift-giving play a crucial role in the creation and planning of corrupt activities. The implications of our findings for anti-corruption initiatives are also discussed.

An experiment on bribery, tenure duration, and punishment severity in the Indonesian public finance context Nugroho, Wisnu Setiadi; Winardi, Rijadh Djatu; Wijayanti, Amanda; Permana, Yudhistira Hendra; Sanjaya, Muhammad Ryan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1508

Against the backdrop of increasing concern over corruption, this study delves into a laboratory experiment investigating the intricate dynamics of bribery concerning the duration of official tenures and the efficacy of punitive measures. Experimental methods prove pivotal in unraveling the complexities inherent in corrupt behaviors. The study unfolds a compelling pattern, shedding light on the interplay between public officials and civilians, particularly emphasizing the impact of officials' tenure duration on bribery. It brings forth a crucial correlation between familiarity with officials and a heightened likelihood of bribery, with extended tenures amplifying this susceptibility. The concept of "fixed pairing" accentuates the role of prolonged official incumbency in influencing bribery tendencies. Additionally, introducing punitive measures with financial repercussions proves effective in curbing bribery incidents and associated givebacks, particularly when applied to bribe recipients, suggesting heightened stakes public officials face. The study demonstrates the potential of dual treatments involving random pairings and punitive approaches to reduce the magnitude of bribes and givebacks. This study underscores the necessity of curtailing prolonged official tenures to mitigate bribery tendencies, offering insights into enhanced governance and ethical conduct through strategic rotational shifts and robust penalties. These comprehensive findings contribute valuable perspectives to addressing corruption and enhancing ethical standards within public institutions.

The application of the organizational learning perspective in explaining the government's internal auditor’s role development Wisdana, Monika Yustia; Winardi, Rijadh Djatu; Halim, Abdul; Frendy
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1565

The management of mineral and coal non-tax state revenue (PNBP Minerba) requires urgent attention and improvement, which can be achieved through appropriate oversight of internal auditors. This study assesses the efficacy of internal audit role development through an organizational learning perspective. Authors interviewed eleven informants from internal auditors of the inspectorate and auditees from the Ministry of Energy and Mineral Resources (KESDM) of the Republic of Indonesia. The data corroborates our theoretical framework within organizational significance theory, which states that the interconnection of the relationship between internal auditors and auditees, the internal audit process, and internal auditor resources culminates in the "results zone." Within this zone, internal audits yield effective outcomes that can positively influence the organization’s significance. This research reveals that auditees feel that an internal auditor’s findings and recommendations can influence their organization. This perspective can enhance PNBP Minerba management system and foster learning and organizational change. However, internal auditor recommendations have not effectively spurred organizational learning in KESDM, implying that KESDM is still in the developmental phase. This study stands out for its qualitative exploration of organizational characteristics, particularly the interplay between internal auditors and auditees, the internal audit process, and internal auditor resources.

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