SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
CARBON EMISSIONS DISCLOSURE: DITINJAU DARI KINERJA KEUANGAN,
SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
PENGARUH KESESUAIAN KOMPENSASI, EFEKTIVITAS SISTEM PENGENDALIAN INTERN, DAN BUDAYA ETIS ORGANISASI TERHADAP FRAUD DI INSTANSI
PEMERINTAHAN
(Studi Kasus pada Sekretariat DPRD Kota Makassar) FULL PAPER
ABSTRACT
The objective of the study was to analyze the influence of appropriate compensation, effectiveness of internal control systems, and culture ethical of the organization against fraud in a government agency. The motivations of this research are which factors influence fraud in government agencies in Makassar so that management can take preventive actions intensively. Data collection techniques used in this research is the primary data by using a questionnaire. The population are the local government employees at DPRD Secretariat in Makassar involved 60 people. Methods of data analysis using test data quality, classic assumption test, and hypothesis testing consisting of multiple linear regression method, keofisien determination, f test and t test. The result of the research showed that partially variable appropriate compensation, effectiveness of internal control systems, and culture ethical of the organization have the negatiive effect and significant on fraud at the DPRD government in Makassar . This study concluded that the more appropriate compensation, so that less occurrence of fraud in government agencies, the more effective system of internal controls, less occurrence of fraud in a government agency, the better the ethical culture of the organization, the less occurrence fraud in a government agency.
Keywords : fraud,appropriate compensation, effectiveness of internal control systems, and ethical organizational culture
RINGKASAN
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kesesuaian Kompensasi, Efektivitas Sistem Pengendalian Intern dan Budaya Etis Organisasi terhadap terjadinya fraud di instansi pemerintahan. Motivasi dari penelitian ini adalah faktor-faktor apa saja yang mempengaruhi fraud pada instansi pemerintah di Makassar sehingga manajemen dapat melakukan tindakan pencegahan secara intensif. Teknik pengumpulan data yang digunakan dalam penelitian ini diperoleh dari jawaban kuesioner (primer). Populasi dalam penelitian ini adalah seluruh pegawai pelaporan keuangan satuan kerja pemerintah daerah yang ada di Sekretariat DPRD Kota Makassar yang berjumlah 60 0rang. Metode analisis data menggunakan Uji Kualitas Data, Uji Asumsi Klasik, dan Pengujian Hipotesis yang terdiri dari metode regresi linear berganda, koefisien determinasi, uji f dan uji t. Hasil penelitian menunjukkan bahwa variabel Secara parsial Kesesuaian Kompensasi, Efektivitas Pengendalian Internal, dan Budaya Etis Organisasi berpengaruh negatif dan signifikan terhadap fraud di instansi pemerintahan DPRD Kota Makassar. Penelitian ini menghasilkan kesimpulan bahwa semakin sesuai kompensasi maka semakin kecil terjadinya fraud di instansi pemerintahan, semakin efektif sistem pengendalian internal maka semakin kecil terjadinya fraud di instansi pemerintahan, semakin baik budaya etis organisasi maka semakin kecil terjadinya fraud di instansi pemerintahan.
Kata Kunci : Fraud, Kesesuaian Kompensasi, Efektivitas Sistem, Pengendalian Intern, Budaya Etis Organisasi.
Natalia Paranoan Fakultas Ekonomi, Universitas
Kristen Indonesia Paulus [email protected]
Erna Pasanda Fakultas Ekonomi,
Universitas Kristen Indonesia Paulus [email protected]
Jhoti Handayani Fakultas Ekonomi,
Universitas Kristen Indonesia Paulus [email protected] Mira Labi Bandhaso
Fakultas Ekonomi,
Universitas Kristen Indonesia Paulus [email protected]
SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
STUDI EKSPERIMEN: APAKAH FIREHOSE OF FALSEHOOD (FoF) BERPENGARUH TERHADAP KEPUTUSAN INVESTASI?
Poster Paper
Abstract
This study investigates the effect of firehose of falsehood on investment decision. In this study, an abstract experiment is used to examine how firehose of falsehood influence the investment decision.
Firehose of falsehood is manipulated at two levels (there is FoF or there is no FoF). The result shows that the effect of firehose of falsehood on investment is significantly supported. Furthermore, the result indicates that participants in firehose of falsehood conditions have higher decision to stop the investment than in there is no firehose of falsehood conditions.
Keyword: firehose of falsehood, investment decision, abstract experiment Y. Anni Aryani
Universitas Sebelas Maret [email protected]
Agung Nur Probohudono*
Universitas Sebelas Maret [email protected]
Doddy Setiawan Universitas Sebelas Maret [email protected]
Wahyu Widarjo Universitas Sebelas Maret
Isna Putri Rahmawati Universitas Sebelas Maret [email protected]
SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
S
tudi Eksperimen: Efek Skema Insentif Turnamen Terhadap Senjangan Anggaran dan Penalaran Moral sebagai PemoderasiFull paper Inayah Abdillah Rabbani
Magister Sains Akuntansi FEB Universitas Gadjah Mada
Ertambang Nahartyo Fakultas Ekonomika dan Bisnis
Universitas Gadjah Mada [email protected]
Abstract: A number of empirical findings on the topic of tournament incentive schemes proved that the effectiveness and efficiency of tournament incentive schemes in improvement the performance of employees and managers. However, the latest study connects the tournament incentive schemes to negative behavior proved that the tournament incentive schemes actually encourage of happening opportunistic behavior in companies. The aims of this study are investigate the effect of implementing tournament incentive schemes in two different schemes and the effect of different levels of individual moral reasoning to budgetary slack, and to conduct investigations on the role of moral reasoning as moderating for the tournament incentive scheme to budgetary slack. Uses 2×2 between-subject design of experimental method, this study succeeded to prove that greater budgetary slack for the condition of repeated tournament incentive scheme rather than the conditions of grand tournament incentive scheme and it is less of common in groups for individual that has high of moral reasoning rather than low of moral reasoning groups. Nevertheless, this research did not succeed to prove significantly that there was the role of moral reasoning to mitigate the effect of tournament incentive schemes on the budgetary slack. Theoretically, this research contributes to expand the explanation of tournament theory for negative efforts involving the role of social comparison theory. In addition, this study can be basic to choose alternative incentive scheme that can be used for creating the condusive of environment working and to be independent of unethical behavior especially for the process of budgeting in the companies.
Keywords: Tournament Incentive Scheme, Moral Reasoning, Budgetary Slack
Abstrak: Sejumlah temuan empiris dalam topik skema insentif turnamen memberi bukti mengenai efektivitas dan efisiensi skema insentif turnamen dalam peningkatan kinerja karyawan dan manajer.
Akan tetapi, penelitian terbaru yang mengaitkan skema insentif turnamen terhadap perilaku negatif memberi bukti bahwa skema insentif turnamen justru mendorong terjadinya perilaku opportunistik dalam perusahaan. Penelitian ini bertujuan untuk menginvestigasi dampak penerapan skema insentif turnamen dalam dua skema yang berbeda dan dampak perbedaan tingkat penalaran moral individu yang berbeda terhadap senjangan anggaran, serta melakukan penyelidikan terhadap peran penalaran moral sebagai pemoderasi pada skema insentif turnamen terhadap senjangan anggaran.
Menggunakan desain eksperimen 2x2 antar subjek, penelitian ini berhasil memberi bukti bahwa senjangan anggaran lebih besar terjadi pada kondisi skema insentif turnamen berulang daripada kondisi skema insentif turnamen besar dan lebih sedikit terjadi pada kelompok individu penalaran moral tinggi daripada kelompok penalaran moral rendah. Meskipun demikian, penelitian ini tidak berhasil memberikan bukti secara signifikan adanya peran penalaran moral untuk memitigasi pengaruh skema insentif turnamen terhadap senjangan anggaran. Secara teoritis, penelitian ini berkontribusi dalam memperluas penjelasan teori turnamen dalam upaya negatif dengan melibatkan peran teori perbandingan sosial. Dari sisi praktis, penelitian ini dapat menjadi dasar pertimbangan untuk memilih alternatif skema insentif yang tepat digunakan untuk menciptakan lingkungan kerja yang kondusif dalam perusahaan dan bebas dari perilaku tidak etis, terutama terkait proses penganggaran.
Kata Kunci: Skema Insentif Turnamen, Penalaran Moral, Senjangan Anggaran
SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Relevansi Nilai Pengungkapan Risiko Likuiditas BUMN di Indonesia
Full paper Ira Geraldina
STIE Indonesia Banking School [email protected]
Abstract: This study aims to examine the value relevance of risk liquidity disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state owned enterprises during period of 2012-2017 or 115 firm years as final samples. Using panel data analysis, this study shows that risk liquidity disclosure is relevant information for investors in Indonesia stock exchange. Investors response differently on risk liquidity disclosure before and after the announcement windows period of financial reports. The main contribution of this is examining the value relevance of risk liquidity disclosure of Indonesia listed state owned enterprises.
Keywords: risk disclosure, liquidity risk, value relevance, state-owned enterprises.
SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Board of Commissioner Characteristic and Operational Risk Disclosure
Jenis Sesi Paper: Full paper Surya Widyaningsih
Faculty of Economics, Universitas Sebelas Maret, Surakarta, Indonesia
Doddy Setiawan
1Faculty of Economics, Universitas Sebelas Maret, Surakarta, Indonesia
[email protected] Abstract: This study has the purpose of analyzing empirical evidence about the effect of the commissioner characteristics and operational risk disclosure of Indonesia Regional Bank from 2014 to 2016. There are of 74 firm-year observations that met the sample selection criteria. Regional banks are banks with the main task of enhancing regional development and growth, so that the possibility of implementation faces a large risk. The board of commissioners is the supervisor of activities and company performance that influences disclosure information used as a decision making by shareholders. the characteristic board of commissioner i.e. number, independent, gender diversity, and meeting of Board of Commissioners. Operational risk disclosure is one of the disclosures of information that can affect decision making by shareholders. The results of hypothesis testing state that board of commissioner size, Independent Board of Commissioner Rate, Gender Diversity (Women) Board of Commissioner, and Board of Commissioner Meeting have a positive an effect on disclosure of operational risk.
Keywords: Operational risk disclosure, board of commissioner size, Independent Board of Commissioner Rate, Gender Diversity (Women) Board of Commissioner, Board of Commissioner Meeting
Abstrak: Penelitian ini bertujuan untuk menganalisis bukti empiris tentang pengaruh karakteristik komisaris dan pengungkapan risiko operasional Bank Regional Indonesia dari tahun 2014 hingga 2016. Ada 74 pengamatan perusahaan-tahun yang memenuhi kriteria pemilihan sampel. Bank daerah adalah bank dengan tugas utama meningkatkan pembangunan dan pertumbuhan daerah, sehingga kemungkinan implementasi menghadapi risiko yang besar. Dewan komisaris adalah pengawas kegiatan dan kinerja perusahaan yang memengaruhi informasi pengungkapan yang digunakan sebagai pengambilan keputusan oleh pemegang saham. karakteristik dewan komisaris yaitu angka, independen, keanekaragaman gender, dan rapat Dewan Komisaris. Pengungkapan risiko operasional adalah salah satu pengungkapan informasi yang dapat mempengaruhi pengambilan keputusan oleh pemegang saham. Hasil pengujian hipotesis menyatakan bahwa ukuran dewan komisaris, Tingkat Dewan Komisaris Independen, Dewan Komisaris Keanekaragaman Gender (Wanita), dan Rapat Dewan Komisaris berpengaruh positif terhadap pengungkapan risiko operasional.
Kata kunci: Pengungkapan risiko operasional, ukuran dewan komisaris, Tingkat Dewan Komisaris Independen, Dewan Komisaris Keanekaragaman Gender (Wanita), Rapat Dewan Komisaris
SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019