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All Journal Jurnal Kajian Akuntansi Jurnal Ekuilnomi
Hendra Susanto
Universitas Sriwijaya
Economics, Econometrics & Finance

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The Influence of Good Corporate Governance, Financial Distress, and Whistleblowing Systems on Fraud Prevention in Indonesian SOEs Sevta Difa Marcella; Aspahani Aspahani; Hendra Susanto
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qcmz1r81

Abstract

Fraud is one of the major issues affecting the stability and sustainability of companies, including State-Owned Enterprises (BUMN) in Indonesia. This research aims to examine the influence of Good Corporate Governance (GCG), financial distress, and the whistleblowing system on fraud prevention in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study adopts a quantitative approach using secondary data obtained from the annual reports and financial statements of 22 SOEs that meet the purposive sampling criteria, resulting in 66 observations over three years. The data was analyzed using panel data regression with the Random Effect Model (REM) as the best fit. The study results show that the frequency of audit committee meetings (GCG) has a positive and significant effect on fraud prevention, while the size of the audit committee has a negative effect. Financial distress has a positive impact, reflecting stricter oversight, while the whistleblowing system has a negative but insignificant effect due to implementation challenges. Simultaneously, the three factors significantly influence fraud prevention in SOEs
Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty Mukhtaruddin; Hendra Susanto; Zahratunnisa; Asfeni Nurullah
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9724

Abstract

Budgetary slacks are individuals behavior in company may deviate from the budget by projecting a higher budget for spending and a smaller budget for revenue. The individual's goal in performing budgetary slacks is to facilitate the achievement of the desired targets. The aims of this study are to investigate the effect of organizational commitment and organizational culture on budgetary slack and environmental uncertainty as a moderating variable. The samples are selected by purposive random sampling. The selected samples are the nine of Stated-Owed Company (SOC) in Palembang City's with 60 respondents. The moderating regression analysis is used to answer the research questions. The data are collected by the questioners that distribute to respondent. The research finding indicated that organizational commitment has a negative impact on budgetary slack and organizational culture has a positive impact. Environmental uncertainty is lowers the impact of organizational culture and strengthens the impact of organizational commitment on budgetary slack. SOC must build a good organizational commitment and organizational culture, and also consider environmental uncertainty, as these three variables influence the likelihood of budget slack behavior. The limitations of this study are (1) the questionnaire used was closed, ensuring that respondents' responses matched the answer options; (2) the budgetary slack is only explained by commitment and organizational culture; other variables are not examined; and (3) the research was limited to SOC cluster industry in Palembang City's.
Co-Authors Asfeni Nurullah ASPAHANI ., ASPAHANI Mukhtaruddin Mukhtaruddin Sevta Difa Marcella Zahratunnisa