Identifikasi Kecurangan Dan Whistleblowing Universitas

Aprina Nugrahesthy Sulistya Hapsari, Dally Wahyu Seta

Abstract


Abstract. This research aims to identify the potential for fraud at the university and determine the extent of individual intentions in the financial and accounting units and the assets section to reveal the occurrence of fraud discovered. Universities are institutions that should have good internal control mechanisms and university governance and are supported by an assessment of university quality assurance, so as to prevent fraud. The mechanism proposed in this research is a whistleblowing system which is triggered by the willingness of accounting financial managers and assets of a university to be brave and willing to disclose fraud. The intention of whistleblowing was traced by case studies at a private university in Central Java. The results of this research indicate that the potential for fraud that occurs in tertiary institutions is in terms of the procurement of goods and services, as well as the operational realization of the budget. Other findings indicate that whistleblowing intentions are supported by a positive attitude of oneself, subjective norms that come from the support of the people around and the norms that apply, and ease in reporting fraud. Feeling reluctant is an obstacle to the existence of a whistleblowing, but a sense of loyalty and having a high level of respect for the university makes the intention and desire to report fraud remains the main choice.

 

Abstrak. Riset ini bertujuan mengidentifikasi potensi kecurangan di universitas dan mengetahui sejauhmana niat individu pada unit bagian keuangan dan akuntansi serta bagian asset untuk mengungkapkan terjadinya kecurangan yang ditemukan. Universitas merupakan lembaga yang seharusnya memiliki mekanisme pengendalian internal dan tata kelola universitas yang baik serta didukung dengan adanya penilaian atas penjaminan mutu universitas, sehingga mampu mencegah terjadinya kecurangan. Mekanisme yang diusulkan dalam riset ini adalah whistleblowing system yang dipicu oleh kemauan para pengelola keuangan akuntansi dan aset suatu universitas untuk berani dan mau mengungkapkan kecurangan yang terjadi. Niat whistleblowing ditelusuri dengan studi kasus pada satu universitas swasta di Jawa Tengah. Hasil riset ini menunjukkan bahwa potensi kecurangan yang terjadi pada perguruan tinggi adalah dalam hal pengadaan barang dan jasa, serta operasional realisasi anggaran. Temuan lain menunjukkan bahwa niat whistleblowing didukung oleh sikap positif dari diri sendiri, norma subjektif yang berasal dari dukungan orang disekitar serta norma yang berlaku, dan kemudahan dalam melaporkan adanya tindak kecurangan. Rasa sungkan menjadi kendala adanya whistleblowing, namun rasa loyal dan memiliki yang tinggi terhadap universitas membuat niat dan keinginan untuk melaporkan kecurangan tetap menjadi pilihan utama.

Kata Kunci: Kecurangan; Universitas; Whistleblowing.


Keywords


Fraud; University, Whistleblowing.

Full Text:

PDF

References


Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T

Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination. South-Western Cengage Learning. https://doi.org/10.1017/CBO9781107415324.004

Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1), 10–23. https://doi.org/10.1016/j.bar.2012.12.003

Bowen, R. M., Call, A. C., & Rajgopal, S. (2010). Whistle-blowing: Target firm characteristics and economic consequences. Accounting Review, 85(4), 1239–1271. https://doi.org/10.2308/accr.2010.85.4.1239

Coderre, D. G. (2004). Fraud Detection: A Revealing Look At Fraud (2nd ed.). Ekaros Analytical Inc.

Dasgupta, S., & Kesharwani, A. (2010). Whistleblowing: A survey literature. The IUP Journal Corporate Governance, 9(4), 57–70.

Dorasamy, N. (2013). Good Governance and Whistleblowing: A Case of a Higher Education Institution (HEI) in South Africa. The Social Science Journal, 34(2), 105–114.

Eaton, T. V, & Akers, M. D. (2007). Whistleblowing and Good Governance. Whistleblowing and Good Governance, 77(6), 66–71.

Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal, 23(3), 283–294. https://doi.org/10.1108/02686900810857721

Governance, K. N. K. (2008). Pedoman Sistem Pelaporan Pelanggaran (Whistleblowing System).

Irfan, M. (2016). ICW Temukan 12 Pola Korupsi di Kalangan Perguruan Tinggi.

Kaplan, S. E., & Whitecotton, S. M. (2001). An examination of auditors’ reporting intentions when another auditor is offered client employment. Auditing, 20(1), 44–63. https://doi.org/10.2308/aud.2001.20.1.45

Keil, M., Tiwana, A., Sainsbury, R., & Sneha, S. (2010). Toward a Theory of Whistleblowing Intentions: A Benefit-to-Cost Differential Perspective. Decision Sciences, 41(4), 787–812. https://doi.org/10.1111/j.1540-5915.2010.00288.x

MICELI, M. P., & NEAR, J. P. (1988). INDIVIDUAL AND SITUATIONAL CORRELATES OF WHISTLE‐BLOWING. Personnel Psychology, 41(2), 267–281. https://doi.org/10.1111/j.1744-6570.1988.tb02385.x

Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1–16. https://doi.org/10.1007/BF00382668

Nixson, Kalo, S., Kamello, T., & Mulyadi, M. (2013). Perlindungan Hukum terhadap Whistleblower dan Justice Collaborator dalam Upaya Pemberantasan Tindak Pidana Korupsi. USU Law Journal, 2(2), 40–56.

Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior - A survey of south korean police officers. Journal of Business Ethics, 85(4), 545–556. https://doi.org/10.1007/s10551-008-9788-y

Park, H., Rehg, M. T., & Lee, D. (2005). The influence of confucian ethics and collectivism on whistleblowing intentions: A study of South Korean public employees. Journal of Business Ethics, 58(4), 387–403. https://doi.org/10.1007/s10551-004-5366-0

Sabang, M. I. (2013). Kecurangan, status pelaku kecurangan, interaksi individu-kelompok, dan minat menjadi whistleblower (Eksperimen pada Auditor Internal Pemerintah). Universitas Brawijaya.

Shawver, T. (2011). The Effects of Moral Intensity on Whistleblowing Behaviors of Accounting Professionals. Accounting, Journal of Forensic & Investigative, 3(2), 162–190.

Taylor, E. Z., & Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics, 93(1), 21–37. https://doi.org/10.1007/s10551-009-0179-9

Tuanakotta, T. M. (2010). Akuntansi Forensik dan Audit Investigatif. Salemba Empat.

Utami, I., Jori, A., & Hapsari, A. N. S. (2017). Sudikah Akuntan Mengungkap Aib Kecurangan? Jurnal Akuntansi Multiparadigma JAMAL, 8(3), 458–469. https://doi.org/http://dx.doi.org/10.18202/jamal.2017.12.7066

Vandekerckhove, W., & Lewis, D. (2012). The Content of Whistleblowing Procedures: A Critical Review of Recent Official Guidelines. Journal of Business Ethics, 108(2), 253–264. https://doi.org/10.1007/s10551-011-1089-1




DOI: http://dx.doi.org/10.17509/jrak.v7i1.15424

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats