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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of ICT Research and Applications Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Fokus Manajemen Bisnis
Briyan Efflin Syahputra
Universitas Teknologi Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Organizational performance improvement strategies: An empirical study in Indonesian universities Setiawan, Bambang Moertono; Syahputra, Briyan Efflin; Nofiani, Delly
Jurnal Fokus Manajemen Bisnis Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v15i2.14289

Abstract

Bribery cases in Indonesian higher education institutions have raised serious public concern. University leaders must address this issue because bribery undermines institutional integrity and may compromise organizational performance. This study examines potential factors influencing organizational performance by focusing on the role of bribery prevention and organizational culture. It also investigates the empirical relationship between organizational culture and bribery prevention. Additionally, this current study discovers the influence of organizational culture on organizational performance through the variable of bribery prevention. The research employs quantitative research design, utilizing survey-structured questionnaires to collect data. Respondents consisted of 111 structural officials, including top-level and mid-level managers from private universities, and state universities with legal entity status, located in ten provinces across Indonesia. Data analysis employed Structural Equation Modeling through the Smart PLS. The results indicate that organizational culture has a positive impact on bribery prevention, and organizational performance. However, bribery prevention does not have a significant effect on organizational performance. Indeed, this study reveals that bribery prevention is not proven to mediate the relationship between organizational culture and organizational performance. These findings highlight the necessity of cultivating a strong organizational culture to enhance both bribery prevention measures and performance in higher education institutions.
Strategi Pendeteksian Suap pada Lembaga Pemerintahan Indonesia: Peran Audit Forensik dan Whistle-blowing System Sumarsono, Sumarsono; Syahputra, Briyan Efflin; Hasanah, Hanifatun; Junaidi, Junaidi
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i2.1142

Abstract

Bribery has evolved into a form of corruption that is now very common, particularly inside Indonesian government institutions. Therefore, it is evident that there is still a need for study that considers the numerous strategies and approaches available and identifies those that are most effective for identifying instances of bribery. The purpose of this study was to analyze the impact of forensic audits and whistle-blowing systems on bribery detection. This study is also conducted to examine how the whistle-blowing system affects forensic audits and helps them find bribery. Surveys were used as the quantitative methodology in this research, which is known to have been done. For the purpose of this study, questionnaire has been used as data collection instrument. There are 199 auditors who are known to have responded to the questionnaire from this study and who are currently employed at BPK (Badan Pemeriksa Keuangan) and BPKP (Badan Pengawasan Keuangan dan Pembangunan) of the Republic of Indonesia. In this study, technology called SmartPLS was used to conduct a structural equation modeling (SEM) statistical test. The findings of this study demonstrate that forensic audits and whistle-blowing systems both have a positive impact on bribery detection. Additionally, this study demonstrates that the whistle-blowing system has positively impacted forensic audits in the past. Suap telah menjadi salah satu jenis tindakan korupsi yang cukup marak terjadi, utamanya di lingkungan lembaga pemerintahan Indonesia. Sehingga, penelitian yang masih berfokus untuk menganalisis dan menemukan berbagai strategi/metode yang paling efektif untuk mendeteksi suap, masih sangat diperlukan. Tujuan dilaksanakannya penelitian ini ialah untuk menganalisis pengaruh dari audit forensik dan whistle-blowing system terhadap pendeteksian suap. Penelitian ini juga dilakukan dengan tujuan untuk menganalisis bagaimana peran dari whistle-blowing system untuk mempengaruhi audit forensik dalam rangka untuk mendeteksi suap. Penelitian ini diketahui telah dilakukan menggunakan pendekatan kuantitatif, dengan survei sebagai metodenya. Kuesioner akan digunakan dalam penelitian ini, dalam rangka untuk mengumpulkan data. Total terdapat 199 responden yang merupakan auditor BPK (Badan Pemeriksa Keuangan) dan BPKP (Badan Pengawasan Keuangan dan Pembangunan) Republik Indonesia yang diketahui telah mengisi kuesioner dalam penelitian ini. Adapun pengujian statistik pada penelitian ini berupa structural equation modelling (SEM), dengan menggunakan alat bantu yaitu SmartPLS. Hasil dari penelitian ini berhasil membuktikan bahwa baik audit forensik maupun whistle-blowing system telah terbukti berpengaruh positif terhadap pendeteksian suap. Selain itu, penelitian ini turut membuktikan bahwa whistle-blowing system telah terbukti berpengaruh positif terhadap audit forensik.
Deteksi suap di lembaga sektor publik Indonesia: analisis multigrup Bambang Moertono Setiawan; Briyan Efflin Syahputra; Anggit Esti Irawati
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada lembaga sektor publik, suap masih menjadi sebuah fenomena yang masih sulit untuk dikendalikan. Bahkan, dalam 10 tahun terakhir saja, suap yang terjadi di lembaga sektor publik (utamanya di Indonesia), masih tergolong sebagai salah satu jenis tindakan korupsi yang paling banyak terjadi, apabila dibandingkan dengan jenis tindakan korupsi lainnya. Maka dari itu, penelitian yang berfokus untuk mengeksplorasi berbagai faktor yang dapat meningkatkan kualitas proses pendeteksian fraud, utamanya tindakan suap, masih sangat dibutuhkan hingga saat ini. Penelitian ini dilaksanakan dengan tujuan utama, untuk menganalisis secara empiris pengaruh dari faktor pengalaman, sebagai variabel yang diyakini dapat memoderasi hubungan antara audit forensik, dan audit investigasi terhadap proses pendeteksian suap. Penelitian ini menggunakan pendekatan kuantitatif. Survei dipilih sebagai metode, dengan kuesioner yang turut digunakan dalam rangka untuk memperoleh data utama pada penelitian ini. Adapun sebanyak 199 responden, yaitu auditor Badan Pemeriksa Keuangan (BPK) dan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republik Indonesia, diketahui telah mengisi secara lengkap setiap item pertanyaan kuesioner pada penelitian ini. Sementara itu, efek moderasi atas faktor pengalaman pada penelitian in, akan diuji dengan menggunakan smith-satterthwaite test. Hasil dari penelitian ini, membuktikan secara empiris bahwa faktor pengalaman ternyata belum terbukti sebagai variabel moderasi dalam proses pendeteksian suap. Hal ini menegaskan bahwa, kualitas pendeteksian suap melalui audit forensik/investigasi tidak terlalu dipengaruhi faktor pengalaman. Melainkan oleh faktor lainnya.
Pendeteksian Suap di Lembaga Sektor Publik Indonesia: Peran Audit Investigasi dan Big Data Syahputra, Briyan Efflin; Irawati, Anggit Esti
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1599

Abstract

Bribery continues to be a persistent issue in the Indonesian administration. Thus, research to determine the best techniques for bribery detection is still desperately needed. The purpose of this study was to examine how big data and investigative audits affect bribery detection, and the effect of big data on investigative audits. This study used a quantitative approach. A questionnaire was utilized as the data gathering tool in the survey method. The questionnaire was filled up by 199 auditors of BPK and BPKP RI. Assisted by the SmartPLS application, structural equation modelling (SEM) was the statistical test employed in this study. The results of this study indicate that both investigative audits and big data have been shown to have a positive effect on bribery detection. Furthermore, big data has also been shown to have a positive effect on investigative audits.
Co-Authors Aditya Pandu Wicaksono Akhmad Afnan Anggit Esti Irawati Anggit Esti Irawati Anggit Esti Irawati Anindita Septiarini, Anindita Bambang Moertono Setiawan Bambang Moertono Setiawan Ceisari, Btari Bunga Dekar Urumsah Enny Itje Sela Enny Itje Sela Hasanah, Hanifatun Irawati, Anggit Esti Junaidi Junaidi, Junaidi Mohamad Mahsun Nathaniela Aptanta Parama Nofiani, Delly Nur Ariefin Addinpujoartanto Saucha Diwandari Sumarsono, Sumarsono