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

Sumarsono Sumarsono, Briyan Efflin Syahputra, Hanifatun Hasanah, Junaidi Junaidi

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.

Suap telah menjadi salah satu jenis tindakan korupsi yang cukup marak terjadi, utamanya di lingkungan lembaga pemerintahan Indonesia. Sehingga, penelitian yang masih berfokus untuk menganalisis dan menemukan berbagai strategi/metode yang paling efektif untuk mendeteksi suap, masih sangat diperlukan. Tujuan dilaksanakannya penelitian ini ialah untuk menganalisis pengaruh dari audit forensik dan whistle-blowing system terhadap pendeteksian suap. Penelitian ini juga dilakukan dengan tujuan untuk menganalisis bagaimana peran dari whistle-blowing system untuk mempengaruhi audit forensik dalam rangka untuk mendeteksi suap. Penelitian ini diketahui telah dilakukan menggunakan pendekatan kuantitatif, dengan survei sebagai metodenya. Kuesioner akan digunakan dalam penelitian ini, dalam rangka untuk mengumpulkan data. Total terdapat 199 responden yang merupakan auditor BPK (Badan Pemeriksa Keuangan) dan BPKP (Badan Pengawasan Keuangan dan Pembangunan) Republik Indonesia yang diketahui telah mengisi kuesioner dalam penelitian ini. Adapun pengujian statistik pada penelitian ini berupa structural equation modelling (SEM), dengan menggunakan alat bantu yaitu SmartPLS. Hasil dari penelitian ini berhasil membuktikan bahwa baik audit forensik maupun whistle-blowing system telah terbukti berpengaruh positif terhadap pendeteksian suap. Selain itu, penelitian ini turut membuktikan bahwa whistle-blowing system telah terbukti berpengaruh positif terhadap audit forensik.

Keywords


deteksi fraud; deteksi suap; audit forensik; whistle-blowing system

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References


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DOI: http://dx.doi.org/10.20961/jab.v23i2.1142

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