Sebuah Repository Artikel: "Strategi Pendeteksian Suap pada Lembaga Pemerintahan Indonesia: Peran Audit Forensik dan Whistle-blowing System"

Sumarsono, Sumarsono and Syahputra, Briyan Efflin and Hasanah, Hanifatun and Junaidi, Junaidi (2023) Sebuah Repository Artikel: "Strategi Pendeteksian Suap pada Lembaga Pemerintahan Indonesia: Peran Audit Forensik dan Whistle-blowing System". Jurnal Akuntansi dan Bisnis, 23 (2). pp. 293-307. ISSN 1412-0852 (print)/2580-5444 (online)

Text 00 Artikel Sumarsono dkk di JAB 2023.pdf Download (1MB)

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

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Mr. Sumarsono S.E., M.Si., Ak., CA
Date Deposited:	29 Feb 2024 13:40
Last Modified:	05 Mar 2024 09:43
URI:	http://eprints.uty.ac.id/id/eprint/14968

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