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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Natawibawa, I Wayan Yeremia
Badan Pemeriksa Keuangan Republik Indonesia
Economics, Econometrics & Finance Social Sciences

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SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.213

Abstract

Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a beha-vior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess self-confidence and strong intention to conduct whistleblowing.
TRANSPARENCY AND ACCOUNTABILITY AS DETERMINANTS IN THE FINANCIAL MANAGEMENT OF UNIVERSITIES: A STUDY ON STATE UNIVERSITIES IN MALANG CITY Natawibawa, I Wayan Yeremia; Mulya, I Made Oka; Yoh, Wahyo Hendarto
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.247

Abstract

Educational organizations are public sector organizations, making transparency and accountability two important principles that must be reflected in their financial management. This requirement is enshrined in the Law of the Republic of Indonesia Number 12 of 2012 on University. Two factors that can potentially influence transparency and accountability of financial management are the presentation of financial report of the organization in question and accessibility to such statements. This research is intend to analyze the impact of financial report presentation and accessibility to financial reports on transparency and accountability of financial management of a state university in Malang City. Rate of returned and completed questionnaire is 100%, comprising of 252 questionnaires. Data analysis is conducted using multiple linear regression. There are two independent variables used in this research, namely the presentation of financial reports and accessibility to financial reports, and two independent variables, namely transparency and accountability of financial management. The result of this research indicates that the presentation of financial reports and accessibility to financial reports have a positive impact on transparency and accessibility in financial management. This in turn implies that the public would consider that financial management at the state university is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed.
Co-Authors Gugus Irianto Mulya, I Made Oka Roekhudin, Roekhudin Yoh, Wahyo Hendarto