scholarly journals The role of auditor in whistleblower system: The cases in Indonesia

2015 ◽  
Vol 18 (2) ◽  
pp. 301
Author(s):  
Nurul Hasanah Uswatun Dewi ◽  
Djuwito Djuwito ◽  
Romanus Wilopo
Keyword(s):  
Corporate Governance ◽  
Ethical Behavior ◽  
External Factors ◽  
Protection Agency ◽  
Internal Factors ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Factors Influencing ◽  
The People

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia,a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

scholarly journals The role of auditor in whistleblower system: The cases in Indonesia

2015 ◽  
Vol 18 (2) ◽  
pp. 301
Author(s):  
Nurul Hasanah Uswati Dewi ◽  
Djuwito Djuwito ◽  
Romanus Wilopo
Keyword(s):  
Corporate Governance ◽  
Ethical Behavior ◽  
External Factors ◽  
Protection Agency ◽  
Internal Factors ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Factors Influencing ◽  
The People

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipitriany Any
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci            Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

The formation of the Egyptian Arabic dialect area

2018 ◽  
Author(s):  
Peter Behnstedt ◽  
Manfred Woidich
Keyword(s):  
Mediterranean Coast ◽  
External Factors ◽  
Internal Factors ◽  
Dialect Contact ◽  
Historical Information ◽  
Egyptian Arabic ◽  
Transitional Area ◽  
The Mediterranean

This chapter deals with the sedentary dialects of Egypt, excluding the bedouin dialects of Sinai and the Libyan bedouin dialects on the Mediterranean coast. It attempts to combine historical information on the settlement of Arabic tribes in Egypt with accounts of present-day Egyptian dialects and those of the regions from which those tribes came, initially Yemen and the Levant, later Hejaz, and then the Maghreb. The diversity of the Egyptian Arabic dialect area is partly explained by external factors, namely different layers of arabization over centuries. It is also explained by internal factors, namely dialect contact, which implies phenomena such as hyperdialectisms. Egypt is seen as a dialect area in its own right, but one that shows phenomena of a transitional area between the Arab East and West. A case study of Alexandria deals with dialect death. The role of substrata is discussed, but is considered negligible.

The Role of Accounting Mechanisms for Corporate Governance in Reducing Creative Accounting Practices in Telecommunications Sector Companies in Riyadh City: An Empirical Study: دور الآليات المحاسبية لحوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في شركات قطاع الاتصالات بمدينة الرياض: دراسة ميدانية

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Lamis Jameel Banasser, Maha Faisal Alsayegh
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Riyadh City ◽  
Creative Accounting ◽  
Telecommunications Sector

The study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices in telecommunications sector companies in Riyadh city. A descriptive analytical approach was followed to conduct the field study. Sample of the study consisted of members of the audit committee, internal auditors, accountants from the surveyed telecommunications’ sector companies, and the external auditors in the audit offices that specialized on auditing the examined sample of companies. Questionnaire was used as a data collection method. Results showed that activating the role of accounting mechanisms for corporate governance can greatly contribute in limiting creative accounting practices. As they are controlling mechanisms that capable of protecting companies, shareholders and stakeholders from any manipulation or misleading information in the financial statements. Further, internal audit plays a major role in limiting creative accounting practices by examining and evaluating the effectiveness of the internal control system. Furthermore, the independence and competence of the external auditor and his commitment to the rules of conduct and ethics of the profession contribute greatly in limiting creative accounting practices in the examined companies. The study recommended the necessity of holding specialized training courses for members of audit committees, internal auditors and external auditors on methods of detecting creative accounting practices to combat and reduce them.

Shareholder-driven Corporate Governance

2019 ◽  
Author(s):  
Anita Indira Anand
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Moral Hazard ◽  
Capital Markets ◽  
Regulated Markets ◽  
The People ◽  
Important Trend ◽  
Technical Capacity ◽  
Regulatory Challenges

This is a book about the ways in which capital markets have come to be shaped by the ubiquity of sophisticated investors. In particular, many of today’s investors have the economic might and technical capacity to play a role in the decision-making of the corporations in which they invest. This phenomenon brings with it a host of benefits, such as mechanisms to ameliorate the moral hazard that can exist when the people who bear the risk of corporate activity are different from those who make decisions. A key element of this book is an examination of the ways in which thinking about corporations and capital markets must change to reflect the prevalence of sophisticated shareholders. The book develops a concept—shareholder-driven corporate governance—to explain the role of powerful shareholders and to propose a regulatory scheme that furthers their participation in corporate decision-making. In doing so, the book considers a number of regulatory challenges that confront securities regulators. Ultimately, the book identifies an important trend in capital markets, highlights reasons for fostering this trend, and discusses the path that regulation can and should take in order to protect investors and foster well-regulated markets.

scholarly journals Stakeholders approach on corporate governance and performance of Vietnamese manufacturing firms

2017 ◽  
Vol 6 (2) ◽  
pp. 61-73
Author(s):  
Thi Thanh Binh Dao ◽  
Thi Kim Anh Tran
Keyword(s):  
Corporate Governance ◽  
Production Function ◽  
Functional Form ◽  
Manufacturing Sector ◽  
Manufacturing Firms ◽  
External Factors ◽  
Executive Board ◽  
Internal Factors ◽  
And Performance ◽  
The Relationship

Corporate governance is one of the most vital issues in this compound environment at present, which is indicated by the fact that the success or failure of firms strongly depends on performance of the control that board of directors and executive board, take on corporations’ activities. This issue has attracted a variety of researches worldwide, and become a popular buzz lately, however there is still limited researches on this topic in Vietnam. In this paper, we focus on manufacturing sector, one of the most important industries in Vietnam economy, which account for 41.2% of total GDP in 2012. By using stakeholder theory and Kitamura’s paper as a corner stone, a model using OLS regression and log functional form for production function, showing the relationship between some external factors and internal factors including corporate governance is built. From the result of the research, it has been found out that internal factors (corporate governance) significantly affect the firm’s performance, whereas external factors (market share) do not really show any influence. In term of production function, this manufacturing sector still benefits from an increase of capital but not that of labor.

scholarly journals FAKTOR-FAKTOR PENYEBAB TINDAK PIDANA KEKERASAN SEKSUAL TERHADAP ANAK

2019 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Ida Bagus Subrahmaniam Saitya
Keyword(s):  
Sexual Violence ◽  
Child Protection ◽  
Environmental Influences ◽  
External Factors ◽  
Human Beings ◽  
Internal Factors ◽  
Violence Against Children ◽  
The Gift ◽  
Victims Of Crime

<p>Law No. 23 of 2002 concerning Child Protection, affirms that children are a mandate as well as the gift of God the Almighty, which we must always guard because in them the dignity, dignity and rights as human beings must be upheld. Children who are victims of crime are weak people who often cannot protect and help themselves because of their situation and conditions. Crime of sexual violence against children is a crime that uses violence or threats of violence<br />against children so that the child can be controlled for sexual relations. Internal factors causing criminal acts of sexual violence such as the proximity of the perpetrator to the victim, the role of the perpetrator, and the position of the victim. External factors that cause sexual violence crimes, namely environmental influences, such as being far from the crowd, lonely, or closed places that allow perpetrators to commit sexual violence.</p>

scholarly journals Pelanggaran Lalu Lintas Berdasarkan Tingkat Pendidikan Di Provinsi Kepulauan Bangka Belitung

2019 ◽  
Vol 4 (1) ◽  
pp. 64-76
Author(s):  
Riski Emaniar
Keyword(s):  
Secondary Data ◽  
External Factors ◽  
School Level ◽  
High School Level ◽  
Internal Factors ◽  
Descriptive Research ◽  
The People ◽  
Traffic Violations ◽  
The Individual ◽  
Internal And External Factors

This research is motivated by the number of traffic violation cases carried out by the community in Bangka Belitung. Many traffic violations carried out by children. This study aims to determine the number of traffic violators based on the level of education of the people in the Bangka Belitung Islands Province in 2016, thus it can be seen the number of traffic violators at certain levels of education in the Bangka Belitung region. The method used in this research is descriptive quantitative. This descriptive research is used to describe an event or event and social phenomenon in factual and systematic. This method is used to explain the data contained in the table by using descriptive explanations. The data used is secondary data. The results showed that the highest violations in Pangkalpinang City compared to other districts. Based on the data obtained, the high school level in the city of Pangkalpinang becomes the highest number of traffic violators. Many factors cause violations among students, namely internal and external factors. Internal factors come from within the individual, while external factors are found in the surrounding environment. Need appropriate handling to overcome the occurrence of various traffic violations among students. The method taken can be preventive and repressive.   Keywords: BPS, students, minor violations.  

scholarly journals PERAN GURU PENDIDIKAN KEWARGANEGARAAN DALAM MEMBANGUN KARAKTER KEPEMIMPINAN PESERTA DIDIK

2019 ◽  
Vol 2 (2) ◽  
pp. 168-183
Author(s):  
Aryanti Dwi Untari ◽  
Yayang Siska Restu
Keyword(s):  
Citizenship Education ◽  
Personality Development ◽  
External Factors ◽  
Decision Makers ◽  
Family Factors ◽  
Internal Factors ◽  
Civics Education ◽  
Analysis Techniques ◽  
Data Validity

This research is based on the background of the facts in the field. Researchers see that there is a moral decline in students, such as dressing not in accordance with the rules, playing phones and the internet during the lesson, dating, truant when the KBM process takes place. Thus the behavior of these conditions can affect the leadership character of students, so it has a lot of influence on students' personality development including: communication skills with others, emotional conditions, polite behavior and decreased sense of responsibility. Based on these circumstances researchers are interested in conducting a qualitative research using descriptive methods. This study aims to find out, analyze and describe the role of the teacher of citizenship education in building the leadership character of students in SMA Negeri 1 Ciomas. data collection techniques using interviews, observation and documentation. Data validity techniques here use triangulation. Data analysis techniques use data reduction, data presentation and data conclusions. The results of this study are (1) the role of Civics Education teachers in building the leadership character of students in SMA Negeri 1 Ciomas is exemplary, inspirers, motivators, dynamicators and evaluators. (2) The behavior of leadership characters reflected in the students of SMA Negeri 1 Ciomas is faith and piety to God Almighty, fair, considerate, interdependent, decision makers, good listeners. (3) Obstacles to Citizenship Education Teachers in building leadership character in SMA Negeri 1 Ciomas are internal factors and external factors. Internal factors consist of factors from students 'self such as lack of students' awareness of responsibility. While external factors are environmental factors such as students truant during class hours and family factors get less attention from parents.

scholarly journals Introducing Emotioncy as an Invisible Force Controlling Causal Decisions: A Case of Attribution Theory

2017 ◽  
Vol 48 (1) ◽  
pp. 129-140 ◽  
Author(s):  
Reza Pishghadam ◽  
Hannaneh Abbasnejad
Keyword(s):  
Decision Making ◽  
Attribution Theory ◽  
Structural Equation ◽  
Judgment And Decision Making ◽  
External Factors ◽  
Equation Modeling ◽  
Internal Factors ◽  
Factors Influencing ◽  
Confirmatory Factor ◽  
Causal Judgments

Abstract Given the prominence of studies aimed at determining the factors influencing causal judgments, this study attempts to introduce the newly-developed concept of emotioncy as one of the guiding factors pushing attribution judgments toward a certain spectrum. To this end, two scales of attribution and emotioncy were designed using ten hypothetical situations. A total number of 309 participants filled out the scales. The construct validity of the scales was substantiated through confirmatory factor analysis (CFA). Afterwards, structural equation modeling (SEM) was utilized to examine the possible relationships among the sub-constructs of attribution and emotioncy scales. The results indicated that as the participants’ emotioncy level increases, it becomes more likely for them to attribute probable causes to external factors. Moreover, it was revealed that while the involved individuals attribute causes to external factors, the exvolved ones attribute them to internal factors. In the end, implications of the findings were discussed in the realm of judgment and decision making.

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