Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?
Abstract
This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali.
Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh culture
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References
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Azwar, S. (1997). Metode Penelitian. Pustaka Pelajar.
Brinsfield, C. T. (2009). Employee Silence: Investigation of Dimensionality, Development of Measures, And Examination of Related Factors. In Society (Vol. 3).
Dewi, N. K. A. A., & Wirakusuma, M. G. (2019). Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 29(1), 64. https://doi.org/10.24843/eja.2019.v29.i01.p05
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Firmansyah, A., Piserah, M., Sutjipto, V. F., & Trisnawati, E. (2022). Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 21–30. https://doi.org/10.37641/jiakes.v10i1.1185
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Kunda, Z. (1990). The Case for Motivated Reasoning, 108 PSYCHOL. Psychological Bulletin, 480(3), 480–498.
Saridewi, F., Lannai, D., Bakri, A., Pramukti, A., & Subhan, S. (2022). Pengaruh Kompetensi, Skeptisme Profesional Dan Pengalaman Auditor Terhadap Pengungkapan Fraud. Center of Economic Students Journal, 5(2), 74-85
Larasati, D., Andreas, A., & Rofika, R. (2020). Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Pada Pengungkapan Kecurangan : Kecerdasan Spiritual Sebagai Pemoderasi. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(1), 149–168. https://doi.org/10.31258/jc.1.1.150-169
Lestari, I. P., Widaryanti, & Sukanto, E. (2019). Penerapan Akuntansi Forensik, Auditor Investigatif, Efektivitas Whistle Blowing System dan Pencegahan Fraud pada Kantor Perwakilan BPKP Provinsi Jawa Tengah. 558–563.
Pamungkas, I. D., Ghozali, I., & Achmad, T. (2017). The effects of the whistleblowing system on financial statements fraud: Ethical behavior as the mediators. International Journal of Civil Engineering and Technology, 8(10), 1592–1598.
Puspitadewi, E., & Sormin, P. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2016). Jurnal Akuntansi, 12(2), 146–162.
Rahmida, M., & Urumsah, D. (2020). Determinan deteksi fraud audit: peran moderasi gender dan pengalaman. Journal.Uii.Ac.Id, 2, 1–10. https://doi.org/10.20885/ncaf.vol2.art1
Ramdhani, R. (2018). Pengaruh Audit Internal dan Whistleblowing System terhadap Pencegahan Kecurangan (Fraud). In Universitas Pasundan. https://www.researchgate.net/publication/269107473_What_is_governance/link/548173090cf22525dcb61443/download%0Ahttp://www.econ.upf.edu/~reynal/Civilwars_12December2010.pdf%0Ahttps://think-asia.org/handle/11540/8282%0Ahttps://www.jstor.org/stable/41857625
Rothschild, J., & Miethe, T. D. (1999). Whistle-blower disclosures and management retaliation: The battle to control information about organization corruption. Work and Occupations, 26(1), 107–128. https://doi.org/10.1177/0730888499026001006
Rozai, M. A. (2019). Perspektif Independensi Dan Budaya Jawa “Ewuh Pakewuh” Terhadap Kinerja Aparat Pengawas Internal Pemerintah (Apip) Di Solo Raya. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 9(2), 98. https://doi.org/10.24252/assets.v9i2.10649
Saraswati, D. (2018). Public Information Disclosure In Good Governance For The Prevention Of Corruption In Indonesia (Study: The Implementation of Public Information Disclosure in LIPI). Asia Pacific Fraud Journal, 2(2), 193. https://doi.org/10.21532/apfj.001.17.02.02.07
Soeharjono, H. I. (2011). Pengaruh Budaya Birokrasi “Ewuh-Pakewuh” Terhadap Efektivitas Sistem Pengendalian Intern. Jurnal Ilmu Administrasi C No. 3 C Volume VIII C Desember 2011, VIII(3), 243–260.
Subiyanto, B., Digdowiseiso, K., & Mandasari, N.. (2022). Pengaruh Pengalaman Kerja, Skeptisme Profesional, Dan Tipe Kepribadian Terhadap Kemampuan Auditor Dalam Pengungkapan Kecurangan (Fraud). Fair Value : Jurnal Ilmiah Akuntansi Dan Keuangan, 4(6), 2609–2620.
Tabelak, D. (2018). Jadi Tersangka UP, Mantan Bupati Arnawa Kembalikan Uang Korupsi. Radarbali.Id. https://radarbali.jawapos.com/hukum-kriminal/16/05/2018/jadi-tersangka-up-mantan-bupati-arnawa-kembalikan-uang-korupsi/
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tuanakotta, T. M. (2013). Audit Kontemporer. Salemba Empat.
Van Dyne, L., Ang, S., & Botero, I. G. (2003). Conceptualizing employee silence and employee voice as multidimensional constructs. Journal of Management Studies, 40(6), 1359–1392. https://doi.org/10.1111/1467-6486.00384
Wahid Saputra, A., & Suwandi, M. (2017). ISAFIR; Islamic Accounting and Finance Review. 3, 21–39. www.kemenkeu.go.id
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Wulandari, D. N., & Nuryanto, M. (2018). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117. https://doi.org/10.26486/jramb.v4i2.557
Wuysang, R. V. O., Nangoi, G., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Forensik Dan Audit Investigatif Terhadap Pencegahan Dan Pengungkapan Fraud Dalam Pengelolaan Keuangan Daerah Pada Perwakilan Bpkp Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 7(2), 31–53. https://doi.org/10.35800/jjs.v7i2.13551
Alamsyahbana, M. I., Zulfachri, B., Zulaika, N., Sitepu, A. P., & Munaf, T. (2022). Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini. Aksara: Jurnal Ilmu Pendidikan Nonformal, 8(2), 1343–1356. https://doi.org/10.37905/aksara.8.2.1343-1356.2022
Alfa, A. A. G., Rachmatin, D., & Agustina, F. (2017). Analisis Pengaruh Faktor Keputusan Konsumen dengan Structural Equation Modeling Partial Least Square. Eurekamatika, 5(2), 59–71. https://doi.org/10.1109/IRMMW-THz.2014.6956015
Apriani, U. (2020). Pengaruh Komponen-Komponen Fraud Star Terhadap Korupsi Dengan Sistem Pengendalian Intern Pemerintah (Spip) Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 7(1), 1–24. https://doi.org/10.25105/jmat.v7i1.6311
Atmadja, A. T., Saputra, K. A. K., & Manurung, D. T. H. (2019). Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, 22(3), 201–214.
Azwar, S. (1997). Metode Penelitian. Pustaka Pelajar.
Brinsfield, C. T. (2009). Employee Silence: Investigation of Dimensionality, Development of Measures, And Examination of Related Factors. In Society (Vol. 3).
Dewi, N. K. A. A., & Wirakusuma, M. G. (2019). Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 29(1), 64. https://doi.org/10.24843/eja.2019.v29.i01.p05
Diniati, F. L. (2021). Pengaruh Budaya Ewuh-Pakewuh Terhadap Independensi Auditor di Kantor Akuntan Publik di Daerah Istimewa Yogyakarta dan Jawa Tengah (Issue April). Univeristas Atma Jaya Yogyakarta.
Du, M. (2021). Corporate governance: five-factor theory-based financial fraud identification. Journal of Chinese Governance, 6(1), 1–19. https://doi.org/10.1080/23812346.2020.1803036
Eze, E., & Okoye, E. I. (2019). Forensic Accounting and Fraud Detection and Prevention in Imo State Public Sector. Accounting and Taxation Research Group, Faculty of Management Sciences, University of Benin, Nigeria, 41(7–8), 12–26. https://doi.org/10.1515/mt-1999-417-807
Putra, W. E., Kusuma, I. L., & Dewi, M. W. (2022). Model Hubungan Kompetensi, Independensi, Profesionalisme, dan Kualitas Audit serta Dampaknya terhadap Kemampuan Mendeteksi Fraud. Jurnal Akuntansi Dan Pajak, 22(02), 1–14.
Fatmawati, R. (2016). Budaya Birokrasi Ewuh Pakewuh Dan Kecurangan Akuntansi Di Pemerintahan : Persepsi Aparat Pengawas Internal Pemerintah ( Apip ) Inspektorat Kabupaten Sragen. Aktual, 2(1), 20–33.
Fauzan, I. A., Purnamasari, P., & Gunawan, H. (2014). Pengaruh Akuntansi Forensik dan Audit Investigasi terhadap Pengungkapan Fraud. Penelitian Sivitas Akademika Unisba (Sosial Dan Humaniora), 2(2), 456–465.
Firmansyah, A., Piserah, M., Sutjipto, V. F., & Trisnawati, E. (2022). Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 21–30. https://doi.org/10.37641/jiakes.v10i1.1185
Fishbein, M., & Azjen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley. Contemporary Sociology, 6(2), 244–245.
Hiwawan, A., & Tolen, N. (2018). KPK Terima Laporan Dugaan Korupsi Bupati Buleleng. Suara.Com. https://www.suara.com/news/2018/04/29/110527/kpk-terima-laporan-dugaan-korupsi-bupati-buleleng
Irwan, & Adam, K. (2015). Metode Partial Least Square (PLS) Dan Terapannya (Studi Kasus: Analisis Kepuasan Pelanggan terhadap Layanan PDAM Unit Camming Kab. Bone). Teknosains, 9(1), 53–68.
Kunda, Z. (1990). The Case for Motivated Reasoning, 108 PSYCHOL. Psychological Bulletin, 480(3), 480–498.
Saridewi, F., Lannai, D., Bakri, A., Pramukti, A., & Subhan, S. (2022). Pengaruh Kompetensi, Skeptisme Profesional Dan Pengalaman Auditor Terhadap Pengungkapan Fraud. Center of Economic Students Journal, 5(2), 74-85
Larasati, D., Andreas, A., & Rofika, R. (2020). Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Pada Pengungkapan Kecurangan : Kecerdasan Spiritual Sebagai Pemoderasi. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(1), 149–168. https://doi.org/10.31258/jc.1.1.150-169
Lestari, I. P., Widaryanti, & Sukanto, E. (2019). Penerapan Akuntansi Forensik, Auditor Investigatif, Efektivitas Whistle Blowing System dan Pencegahan Fraud pada Kantor Perwakilan BPKP Provinsi Jawa Tengah. 558–563.
Pamungkas, I. D., Ghozali, I., & Achmad, T. (2017). The effects of the whistleblowing system on financial statements fraud: Ethical behavior as the mediators. International Journal of Civil Engineering and Technology, 8(10), 1592–1598.
Puspitadewi, E., & Sormin, P. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2016). Jurnal Akuntansi, 12(2), 146–162.
Rahmida, M., & Urumsah, D. (2020). Determinan deteksi fraud audit: peran moderasi gender dan pengalaman. Journal.Uii.Ac.Id, 2, 1–10. https://doi.org/10.20885/ncaf.vol2.art1
Ramdhani, R. (2018). Pengaruh Audit Internal dan Whistleblowing System terhadap Pencegahan Kecurangan (Fraud). In Universitas Pasundan. https://www.researchgate.net/publication/269107473_What_is_governance/link/548173090cf22525dcb61443/download%0Ahttp://www.econ.upf.edu/~reynal/Civilwars_12December2010.pdf%0Ahttps://think-asia.org/handle/11540/8282%0Ahttps://www.jstor.org/stable/41857625
Rothschild, J., & Miethe, T. D. (1999). Whistle-blower disclosures and management retaliation: The battle to control information about organization corruption. Work and Occupations, 26(1), 107–128. https://doi.org/10.1177/0730888499026001006
Rozai, M. A. (2019). Perspektif Independensi Dan Budaya Jawa “Ewuh Pakewuh” Terhadap Kinerja Aparat Pengawas Internal Pemerintah (Apip) Di Solo Raya. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 9(2), 98. https://doi.org/10.24252/assets.v9i2.10649
Saraswati, D. (2018). Public Information Disclosure In Good Governance For The Prevention Of Corruption In Indonesia (Study: The Implementation of Public Information Disclosure in LIPI). Asia Pacific Fraud Journal, 2(2), 193. https://doi.org/10.21532/apfj.001.17.02.02.07
Soeharjono, H. I. (2011). Pengaruh Budaya Birokrasi “Ewuh-Pakewuh” Terhadap Efektivitas Sistem Pengendalian Intern. Jurnal Ilmu Administrasi C No. 3 C Volume VIII C Desember 2011, VIII(3), 243–260.
Subiyanto, B., Digdowiseiso, K., & Mandasari, N.. (2022). Pengaruh Pengalaman Kerja, Skeptisme Profesional, Dan Tipe Kepribadian Terhadap Kemampuan Auditor Dalam Pengungkapan Kecurangan (Fraud). Fair Value : Jurnal Ilmiah Akuntansi Dan Keuangan, 4(6), 2609–2620.
Tabelak, D. (2018). Jadi Tersangka UP, Mantan Bupati Arnawa Kembalikan Uang Korupsi. Radarbali.Id. https://radarbali.jawapos.com/hukum-kriminal/16/05/2018/jadi-tersangka-up-mantan-bupati-arnawa-kembalikan-uang-korupsi/
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tuanakotta, T. M. (2013). Audit Kontemporer. Salemba Empat.
Van Dyne, L., Ang, S., & Botero, I. G. (2003). Conceptualizing employee silence and employee voice as multidimensional constructs. Journal of Management Studies, 40(6), 1359–1392. https://doi.org/10.1111/1467-6486.00384
Wahid Saputra, A., & Suwandi, M. (2017). ISAFIR; Islamic Accounting and Finance Review. 3, 21–39. www.kemenkeu.go.id
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Wulandari, D. N., & Nuryanto, M. (2018). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117. https://doi.org/10.26486/jramb.v4i2.557
Wuysang, R. V. O., Nangoi, G., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Forensik Dan Audit Investigatif Terhadap Pencegahan Dan Pengungkapan Fraud Dalam Pengelolaan Keuangan Daerah Pada Perwakilan Bpkp Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 7(2), 31–53. https://doi.org/10.35800/jjs.v7i2.13551
Published
2023-01-31
How to Cite
RATNA SARI, Maria Mediatrix; SUSTRIANI, Putu Nokia; SUPRASTO, Herkulanus Bambang.
Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 134-146, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/83456>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p09.
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