Sistem Pengendalian Internal Sebagai Pemoderasi Pengaruh Integrasi e-Planning dan eBudgeting Terhadap Pencegahan Korupsi
Abstract
This research aims to examine the effect of the integration of e-planning and e-budgeting on preventing corruption with the internal control system as a moderating variable. Another objective is to analyze the direct influence of each indicator of the e-planning and e-budgeting integration variables, namely Standard Unit Price (SSH), Standard Cost Analysis (ASB), APBD budgeting, and supervision of corruption prevention. The research sample includes 112 local governments on the island of Java in 2021 and 2022. Data analysis uses the WarpPLS 7.0 application. The research results prove that the integration of e-planning and e-budgeting has a positive effect on preventing corruption. The internal control system has been proven to weaken the relationship between e-planning and e-budgeting integration and corruption prevention. ASB indicators, APBD budgeting and supervision have a positive effect, while SSH have a negative effect on preventing corruption. APBD budgeting is the most dominant indicator, while ASB is the weakest indicator in influencing corruption prevention. It is hoped that the practical implications of this research will serve as input for the government in formulating more appropriate policies for action plans to prevent corruption.
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References
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Oktavianto, R., & Abheseka, N. M. R. (2018). Evaluasi Operasi Tangkap Tangan KPK. Jurnal Antikorupsi INTEGRITAS, 5(2), 117–131.
Paramitha, N. M., & Chariri, A. (2021). E-Government, Sistem Pengendalian Intern Pemerintah, dan Capaian Program Pencegahan Tindak Pidana Korupsi: Akuntabilitas Publik sebagai Variabel Mediasi. E-Journal Undip, 1–33.
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Peraturan Menteri Dalam Negeri Nomor 86 Tahun 2017 tentang Tata Cara Perencanaan, Pengendalian dan Evaluasi Pembangunan Daerah, Tata Cara Evaluasi Rancangan Peraturan Daerah tentang Rencana Pembangunan Jangka Panjang Daerah dan Rencana Pembangunan Jangka , (2017).
Peraturan Menteri Dalam Negeri Nomor 98 Tahun 2018 tentang Sistem Informasi Pembangunan Daerah, (2018).
Peraturan Presiden Republik Indonesia Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik, (2018).
Piatkowski, M. (2006). Can information and communication technologies make a difference in the development of transition economies? Information Technologies & International Development, 3(1), 39.
Roemkenya, B., Handoyo, M., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64.
Setyobudi, C. R. A., & Setyaningrum, D. (2019). E-government and corruption perception index : a cross-country study. Jurnal Akuntansi Dan Auditing Indonesia, 23(1), 11–20. https://doi.org/https://doi.org/10.20885/jaai.vol23.iss1.art2
Shonhadji, N., & Maulidi, A. (2022). Is it suitable for your local governments ? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime. Journal of Financial Crime, 29(2), 770–786. https://doi.org/10.1108/JFC-10-2019-0128
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Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Auditing (4th ed.). John Wiley & Sons, Inc.
Sirat, A. F. (2017). Kajian asimetri informasi dalam penentuan alokasi anggaran. Akurasi : Jurnal Anggaran Dan Keuangan Negara Indonesia, 1(1), 12–24.
Susilo, W. D., Angraeni, S., & Partohap, T. H. (2018). Survei Penilaian Integritas : Alternatif Pengukuran Kinerja Pemberantasan Korupsi. Jurnal Antikorupsi: INTEGRITAS, 5(2), 165–189.
Venkatesh, V., Thong, J. Y. L., Chan, F. K. Y., & Hu, P. J. H. (2016). Managing Citizens ’ Uncertainty in E-Government Services : The Mediating and Moderating Roles of Transparency and Trust. November 2023.
Wang, L., Luo, X. (Robert), & Jurkat, M. P. (2022). Undestanding Inconsistent Corruption Control through E ‑ government Participation : Updated Evidence from a Cross ‑ Country Investigation. Electronic Commerce Research, 22(3), 979–1006. https://doi.org/10.1007/s10660-020-09444-x
Yusni. (2022). Pengaruh Implementasi E-Procurement dan Komitmen Organisasi Terhadap Pencegahan Fraud Pengadaan Barang / Jasa Dengan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indoensia, 05, 138–148.
Zulfiani, A. E., & Biduri, S. (2018). Perception of E-Budgeting Implementation. Indonesian Journal of Law and Economics Review, 1(4), 1–13.
Abdullahi, R., & Mansor, N. (2018). Fraud prevention initiatives in the Nigerian public sector : understanding the relationship of fraud incidences and the elements of fraud triangle theory. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
Alam, T., Aftab, M., Abbas, Z., Mannonov, K., Ugli, M., Asad, S., & Bokhari, A. (2023). Impact of E-Government Initiatives to Combat Corruption Mediating by Behavioral Intention : A Quantitative Analysis from Emerging Economies. Sustainability, 15(2694). https://doi.org/https://doi.org/10.3390/su15032694
Ali, M., Raza, S. A., Puah, C. H., & Arsalan, T. (2022). Does e-government control corruption ? Evidence from South Asian countries. Journal of Financial Crime, 29(1), 258–271. https://doi.org/10.1108/JFC-01-2021-0003
Badan Pemeriksa Keuangan Republik Indonesia. (2022). Ikhtisar Hasil Pemeriksaan Pemeriksaan Semester II Tahun 2022.
Peraturan Badan Pengawasan Keuangan dan Pembangunan Republik Indonesia Nomor 5 Tahun 2021 tentang Penilaian Maturitas Penyelenggaraan Sistem Pengendalian Intern Pemerintah Terintegrasi pada Kementerian/Lembaga/Pemerintah Daerah, (2021).
Barron, O. E. (2014). Information Asymmetry and the Ex Ante Impact of Public Disclosure Quality on Price Efficiency and the Cost of Capital: Evidence from a Laboratory Market. The Accounting Review, 89(4), 1269–1297. https://doi.org/10.2308/accr-50715
Basyal, D. K., Poudyal, N., & Seo, J. W. (2018). Does E-government reduce corruption ? Evidence from a heterogeneous panel data model. Transforming Government: People, Process and Policy. https://doi.org/10.1108/TG-12-2017-0073
Bergman, M., & Lane, J.-E. (1990). Public Policy in a Principal-Agent Framework. Journal of Theoretical Politics, 2(3), 339–352. https://doi.org/https://doi.org/101177/095169890002003005
Cardenas, G., & Gonzales, R. V. (2023). Mapping of clusters about the relationship between e-government and corruption in Mexico. Competitiveness Review: An International Business Journal, 33(2), 441–457. https://doi.org/10.1108/CR-05-2022-0064
Castro, C., & Lopes, I. C. (2022). E-Government as a Tool in Controlling Corruption E-Government as a Tool in Controlling Corruption. International Journal of Public Administration, 1–14. https://doi.org/10.1080/01900692.2022.2076695
COSO. (2013). Internal Control - Integrated Framework (Issue May).
Djefris, D., Rosalina, E., Rasyidah, Ahmad, A. W., Misra, F., & Putri, J. A. E. (2021). Analisis Standar Belanja ( ASB ) Pada Pemerintah Kabupaten Padang Pariaman. Akuntansi Dan Manajemen, 16(2), 50–67.
Ednoer, E. H., Ardiansyah, S. A., & Firmansyah, A. (2023). Efektivitas pelaksanaan penganggaran dengan indikator standar biaya pada pemerintahan pusat dan pemerintah daerah. Jurnalku, 3(1), 107–118.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hult, G. T. ., Ringle, M. C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Model (PLS-SEM) (Second Edi). SAGE Publication, Inc.
Haslinda, & Jamaluddin. (2016). Pengaruh Perencanaan Anggaran dan Evaluasi Anggaran terhadap Kinerja Organisasi dengan Standar Biaya sebagai Variabel Moderating pada Pemerintah Daerah Kabupaten Wajo. Jurnal Ilmiah Akuntansi Peradaban, II(1), 1–21.
Indonesia Corruption Watch. (2023). Laporan Hasil Pemantauan Tren Penindakan Kasus Korupsi Tahun 2022.
Komisi Pemberantasan Korupsi. (2021). Survei Penilaian Integritas 2021.
Komisi Pemberantasan Korupsi. (2022a). Pedoman Pelaporan Pencapaian Aksi Pemberantan Korupsi Tahun 2022.
Komisi Pemberantasan Korupsi. (2022b). Survei Penilaian Integritas 2022.
Komisi Pemberantasan Korupsi. (2023). Jendela Pencegahan-Koordinasi Wilayah. https://jaga.id/jendela-pencegahan/korwil?vnk=2bc60abb
Kurba, M. I. H. (2021). Standar Biaya: Alat Efisiensi atau Justifikasi? Bunga Rampai Analisis Anggaran Indonesia. https://e-dropbox.kemenkeu.go.id/index.php/s/BDsSq4yGOVJvIU2
Li, S., Wei, W., & Ma, M. (2021). How Does E-Government Affect Corruption ? Provincial Panel Evidence From China. IEEE Access, 9, 94879–94888. https://doi.org/10.1109/ACCESS.2021.3093981
Mardiasmo. (2018). Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi.
Maulidi, A., & Ansell, J. (2022). Corruption as distinct crime : the need to reconceptualise internal control on controlling bureaucratic occupational fraud. Journal of Financial Crime, 29(2), 680–700. https://doi.org/10.1108/JFC-04-2021-0100
Nam, T. (2018). Examining the anti-corruption e ff ect of e-government and the moderating e ff ect of national culture : A cross-country study. Government Information Quarterly, 35(December 2016), 273–282. https://doi.org/10.1016/j.giq.2018.01.005
Nasution, D. A. D. (2019). Pengaruh Kualitas Aparatur dan Skema Pengendalian Internal terhadap Antisipasi Korupsi Berjamaah Dalam Pelaksanaan APBD dengan Integritas sebagai Variabel Moderating. Jurnal Benefita, 4(3), 464–476.
Oktavianto, R., & Abheseka, N. M. R. (2018). Evaluasi Operasi Tangkap Tangan KPK. Jurnal Antikorupsi INTEGRITAS, 5(2), 117–131.
Paramitha, N. M., & Chariri, A. (2021). E-Government, Sistem Pengendalian Intern Pemerintah, dan Capaian Program Pencegahan Tindak Pidana Korupsi: Akuntabilitas Publik sebagai Variabel Mediasi. E-Journal Undip, 1–33.
Park, C. H., & Kim, K. (2019). E-government as an anti-corruption tool : panel data analysis across countries. International Review of Administrative Sciences, 0(0), 1–17. https://doi.org/10.1177/0020852318822055
Peraturan Menteri Dalam Negeri Nomor 86 Tahun 2017 tentang Tata Cara Perencanaan, Pengendalian dan Evaluasi Pembangunan Daerah, Tata Cara Evaluasi Rancangan Peraturan Daerah tentang Rencana Pembangunan Jangka Panjang Daerah dan Rencana Pembangunan Jangka , (2017).
Peraturan Menteri Dalam Negeri Nomor 98 Tahun 2018 tentang Sistem Informasi Pembangunan Daerah, (2018).
Peraturan Presiden Republik Indonesia Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik, (2018).
Piatkowski, M. (2006). Can information and communication technologies make a difference in the development of transition economies? Information Technologies & International Development, 3(1), 39.
Roemkenya, B., Handoyo, M., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64.
Setyobudi, C. R. A., & Setyaningrum, D. (2019). E-government and corruption perception index : a cross-country study. Jurnal Akuntansi Dan Auditing Indonesia, 23(1), 11–20. https://doi.org/https://doi.org/10.20885/jaai.vol23.iss1.art2
Shonhadji, N., & Maulidi, A. (2022). Is it suitable for your local governments ? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime. Journal of Financial Crime, 29(2), 770–786. https://doi.org/10.1108/JFC-10-2019-0128
Silal, P., Jha, A., & Saha, D. (2023). Information & Management Examining the role of E-government in controlling corruption : A longitudinal study. Information & Management, 60(1), 103735. https://doi.org/10.1016/j.im.2022.103735
Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Auditing (4th ed.). John Wiley & Sons, Inc.
Sirat, A. F. (2017). Kajian asimetri informasi dalam penentuan alokasi anggaran. Akurasi : Jurnal Anggaran Dan Keuangan Negara Indonesia, 1(1), 12–24.
Susilo, W. D., Angraeni, S., & Partohap, T. H. (2018). Survei Penilaian Integritas : Alternatif Pengukuran Kinerja Pemberantasan Korupsi. Jurnal Antikorupsi: INTEGRITAS, 5(2), 165–189.
Venkatesh, V., Thong, J. Y. L., Chan, F. K. Y., & Hu, P. J. H. (2016). Managing Citizens ’ Uncertainty in E-Government Services : The Mediating and Moderating Roles of Transparency and Trust. November 2023.
Wang, L., Luo, X. (Robert), & Jurkat, M. P. (2022). Undestanding Inconsistent Corruption Control through E ‑ government Participation : Updated Evidence from a Cross ‑ Country Investigation. Electronic Commerce Research, 22(3), 979–1006. https://doi.org/10.1007/s10660-020-09444-x
Yusni. (2022). Pengaruh Implementasi E-Procurement dan Komitmen Organisasi Terhadap Pencegahan Fraud Pengadaan Barang / Jasa Dengan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indoensia, 05, 138–148.
Zulfiani, A. E., & Biduri, S. (2018). Perception of E-Budgeting Implementation. Indonesian Journal of Law and Economics Review, 1(4), 1–13.
Published
2024-01-30
How to Cite
IRIYANI, Istirokhana; MUTMAINAH, Siti.
Sistem Pengendalian Internal Sebagai Pemoderasi Pengaruh Integrasi e-Planning dan eBudgeting Terhadap Pencegahan Korupsi.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 108-125, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/110582>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p09.
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