{"title":"The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception","authors":"Kristiyanto Bayu Saputro, Ratna Mappanyukki","doi":"10.28986/jtaken.v8i1.914","DOIUrl":"https://doi.org/10.28986/jtaken.v8i1.914","url":null,"abstract":"This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit quality. The study was conducted through a questionnaire survey to The Audit Board of The Republic of Indonesia (BPK RI) auditors and analyzed using Smart PLS quantitative analysis methods. The results showed that professional skepticism, audit time pressure, and remote audit affected audit quality. Meanwhile, the remote audit does not moderate the relationship between professional skepticism and audit quality, classified as predictor moderation.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49390848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0","authors":"Mustofa Kamal, John Elim","doi":"10.28986/jtaken.v7i2.588","DOIUrl":"https://doi.org/10.28986/jtaken.v7i2.588","url":null,"abstract":"Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted with data on procurement fraud risks generally accepted by government agencies. A survey involving 140 respondents and interviews with five experts have been completed. The risk assessment in the research findings involved seven procurement fraud risks, with \"collusion between providers in e-tendering\" ranking the highest. Procurement management must detect and prevent fraud by creating anti-hacker applications, conducting data analytics on business ownership, and ongoing monitoring. Internal auditors must undertake fraud prevention by improving their ability in data analytics, encouraging probity plans, and procurement assistance. Fraud detection is carried out through performance audits using computer-assisted audit techniques, probity audits, information technology governance audits, continuous audits, data analytics, and internal auditor integrity assessments through surveys to the auditee.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41917913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Political Budget Cycle and Financial Losses: An Indonesian Case","authors":"Ermanda Mulki Ghaniyar, R. Qibthiyyah","doi":"10.28986/jtaken.v7i2.668","DOIUrl":"https://doi.org/10.28986/jtaken.v7i2.668","url":null,"abstract":"This study aims to test the Political Budget Cycle (PBC) in Indonesia as one of the world's largest democracies, specifically testing the presence of PBC across types of local government expenditures. This study further analyzed the effect of changes in expenditure composition during election years on financial local government losses. The financial losses are defined as irregularities in regional finance management found in the Audit Board of The Republic of Indonesia (BPK) audit report. This study uses the data at the district and city levels (local expenditures and financial losses) from 2014 to 2019 and adopts a fixed-effect panel data specification. The empirical estimations show the following evidence: (1) PBC phenomenon occurs in Indonesia, especially on government grants (belanja hibah), expenditure on goods and services, and capital expenditures; (2) There was no difference in PBC behavior between a region having an incumbent running for re-election and a region with incumbents from the previous election; (3) The existence of PBC tend to increase local government (financial) losses.\u0000 ","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47969214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Synergy of the Role of KPK and the Community in Preventing the Corruption of COVID-19’s Social Assistance Fund","authors":"Yonimah Nurul Husna, Kusroh Lailiyah, Devi Dwi Kurniawan","doi":"10.28986/jtaken.v7i2.536","DOIUrl":"https://doi.org/10.28986/jtaken.v7i2.536","url":null,"abstract":"This study aims to unearth the corrupt practices that occur in the delivery of COVID-19’s social assistance and discover the actions undertaken by KPK and the community in preventing the corruption of COVID-19 social assistance funds. The method used in this study is normative juridical with a statutory study approach and case studies. The method used is a literature study and analyzed using qualitative descriptive. The results of this study indicate that there have been several fraud cases, including corruption of the COVID-19 social assistance. The role of the community in efforts to prevent corruption of the COVID-19 social assistance fund is to supervise and report any irregularities. Meanwhile, the role of KPK is to conduct a whistleblowing system to prevent corruption of COVID-19 social assistance funds. With this research in place, it is expected to optimize the role of the Corruption Eradication Commission and the community in preventing corruption.\u0000 ","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47837768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Factors Affecting the Audit Quality of Government’s Financial Statements (Study at BPK RI Head Office in 2019)","authors":"Auliffi Ermian Challen, Amelia Dwi Aryani","doi":"10.28986/jtaken.v7i2.518","DOIUrl":"https://doi.org/10.28986/jtaken.v7i2.518","url":null,"abstract":"Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44813393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Indonesia’s Capital Expenditure and Economic Growth 1990-2020: Role of Accountability","authors":"A. Setiyanto","doi":"10.28986/jtaken.v7i2.653","DOIUrl":"https://doi.org/10.28986/jtaken.v7i2.653","url":null,"abstract":"This study examines the empirical relationship between capital expenditures and economic growth. It examines whether capital expenditures and accountability complement each other to encourage Indonesia's economic growth throughout 1990-2020. Using the autoregressive distributed lag (ARDL) bounds test, this study finds a cointegrated relationship between capital expenditure and economic growth in Indonesia during this period. In particular, capital expenditures have a negative impact on long-term growth. However, it is interesting that government capital expenditure with accountability shows a positive and significant effect on long-term growth. This demonstrates the importance of government accountability in managing government capital expenditures. This study implies that the government needs to increase accountability for the capital expenditures that have been realized to provide optimal benefits for Indonesia's economy in the long term.\u0000 \u0000 ","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46178414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Y. Restianto, Y. Sudibyo, Achsanul Qosasi, S. Suwarno
{"title":"The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions","authors":"Y. Restianto, Y. Sudibyo, Achsanul Qosasi, S. Suwarno","doi":"10.28986/jtaken.v7i2.740","DOIUrl":"https://doi.org/10.28986/jtaken.v7i2.740","url":null,"abstract":"Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47150514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Current ratio, Return on equity, Earning per share dan Debt To Equity Terhadap Harga Saham Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia","authors":"Zulkarnain, Mursalim Laekkeng, Asdar Djamereng","doi":"10.52103/jtk.v8i2.610","DOIUrl":"https://doi.org/10.52103/jtk.v8i2.610","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh current ratio, Return on equity, Earning per share dan debt to equity ratio terhadap harga saham pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia sebanyak 18 perusahaan. Teknik yang digunakan dalam pengambilan sampel yaitu Teknik purpose sampling dengan jumlah sampel sebanyak 10 perusahaan selama periode tahun 2015 – 2019, sehingga diperoleh data sebanyak 50 data pengamatan perusahaan. Hasil penelitian menunjukkan bahwa secara parsial current ratio berpengaruh negatif dan signifikan terhadap harga saham dengan nilai thitung sebesar -2,232 dan signifikan 0,031 < 0,05. Return on equity berpengaruh positif dan tidak signifikan terhadap harga saham dengan nilai thitung sebesar 0,640 dan signifikan 0,525 > 0,05. Earning per share berpengaruh positif dan signifikan terhadap harga saham dengan nilai thitung sebesar 5,990 dan signifikan 0,000 < 0,05. Debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham dengan nilai thitung sebesar – 2,271 dan signifikan 0,028 < 0,05.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88266276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Implementasi System Informasi Berbasis Web dalam Peningkatan System Pemasaran di PT. Affor Neo Jaya Makassar","authors":"Rahmiati, Baharuddin Semmaila, Aminuddin","doi":"10.52103/jtk.v8i2.607","DOIUrl":"https://doi.org/10.52103/jtk.v8i2.607","url":null,"abstract":"Tujuan penelitian ini adalah Merancang suatu system informasi pemasaran berdasarkan hasil analisis dan observasi serta Merancang system informasi pemasaran berbasis web yang dapat di akses oleh member dari PT. Affor Neo Jaya Makassar dimanapun dan kapanpun dengan leluasa. Untuk mengimplementasikan tujuan tersebut maka digunakan teknik pengumpulan data melalui observasi, dokumentasi dan penyebaran kuesioner. Analisis yang digunakan adalah analisis deskriptif kuantitatif, uji validitas dan uji reliabilitas,dan pembasan penelitian. Hasil penelitian menunjukkan bahwa 80 orang (80,8%) sangat setuju, 16 orang (16,1%) setuju dan 3 orang (3,0%) kurang setuju terhadap penggunaan Aplikasi Sistem Informasi Berbasis Web. Dari hasil penelitian ini peneliti berkesimpulan bahwa penggunaan Aplikasi Sistem Informasi Berbasis Web telah berhasil meningkatkan sistem pemasaran di PT. Affor Neo Jaya Makassar.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"83 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83277936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Kompetensi, Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Pustakawan Pengadilan Agama di Sulawesi Selatan dan Barat","authors":"Anniswaty Hafid, Salim Basalamah, Noerjihad Saleh","doi":"10.52103/jtk.v8i2.595","DOIUrl":"https://doi.org/10.52103/jtk.v8i2.595","url":null,"abstract":"Tujuan penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh kompetensi, motivasi kerja, dan lingkungan kerja terhadap kinerja tenaga perpustakaan di Sulawesi Selatan. Populasi dalam penelitian ini pustakawan Pengadilan Agama di Sulawesi Selatan Barat dengan jumlah sampel sebanyak 56 orang. Metode dalam pengumpulan data dalam penelitian ini adalah observasi, wawancara, kuisioner dan dokumentasi. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda yang digunakan untuk mengukur pengaruh kompetensi, motivasi kerja dan lingkungan kerja terhadap kinerja pustakawan Pengadilan Agama di Sulawesi Selatan/Barat. Berdasarkan uji F variabel bebas (kompetensi, motivasi kerja dan lingkungan kerja) secara bersama-sama memiliki pengaruh positif dan signifikan terhadap variabel terikat (kinerja pustakawan). Melalui pengujian koefisien korelasi (R) diperoleh bahwa korelasi atau hubungan antara kompetensi, motivasi kerja dan lingkungan kerja terhadap kinerja pustakawan sebesar 58,7% dan lingkungan kerja merupakan faktor yang paling dominan mempengaruhi kinerja pustakawan Pengadilan Agama di Sulawesi Selatan/Barat.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76154325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}