scholarly journals The effect of government internal auditors� moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

2015 ◽  
Vol 18 (3) ◽  
pp. 448
Author(s):  
Novita Puspasari ◽  
Meutia Karunia Dewi
Keyword(s):  
Experimental Study ◽  
Moral Reasoning ◽  
Factorial Experiment ◽  
Internal Auditors ◽  
Supervisory System ◽  
Situational Pressure ◽  
The Government ◽  
Situational Pressures

This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

scholarly journals Effect of Message Approach and Image Size on Pictorial Health Warning Effectiveness on Cigarette Pack in Indonesia: A Mixed Factorial Experiment

2021 ◽  
Vol 18 (13) ◽  
pp. 6854
Author(s):  
Reny Yuliati ◽  
Billy Koernianti Sarwono ◽  
Abdillah Ahsan ◽  
I Gusti Lanang Agung Kharisma Wibhisono ◽  
Dian Kusuma
Keyword(s):  
Mixed Model ◽  
Factorial Experiment ◽  
Fear Appeal ◽  
Image Size ◽  
Health Warnings ◽  
Financial Loss ◽  
Health Warning ◽  
Online Study ◽  
Cigarette Pack ◽  
The Government

Background: Cigarette consumption remains high and increasing in Indonesia. The government implemented a pictorial health warnings requirement of 40% cover of the pack (front and back) using fear appeal messages. Objective: Our study aims to assess the effectiveness of cigarette pictorial health warnings by message and size. Methods: We conducted a mixed factorial experiment online study using three messaging approaches (fear vs. guilt vs. financial loss) and two picture sizes (40% vs. 75%) among 209 smoking participants. Sociodemographic variables included gender, education, income, employment status, and marital status. Data analysis used a mixed model ANOVA to see the main effect and interaction effect on dependent variables. For subgroup analysis, we used t-test and one-way ANOVA. All analyzes were in SPSS 22. Results: We found significant differences in the three message types, in which fear and guilt have higher effectiveness than financial loss. By subgroup, the guilt message was more compelling among female smokers and married smokers. The financial loss message was effective among lower-income smokers. We found no difference in pictorial health warning effectiveness by image size, potentially because participants could zoom in/out the cigarette pack image on the screen. Conclusions: Our finding supports more diverse message types in pictorial health warnings in Indonesia and other countries.

scholarly journals Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance

2019 ◽  
Vol 21 (2) ◽  
pp. 68-81
Author(s):  
Kadek Pranetha Prananjaya ◽  
Niluh Putu Dian Rosalina Handayani Narsa
Keyword(s):  
Experimental Study ◽  
Empirical Evidence ◽  
Practical Implication ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Factorial Experiment ◽  
Experiment Method ◽  
Interaction Test

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.

scholarly journals The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating

2021 ◽  
Vol 10 (6) ◽  
pp. 205-212
Author(s):  
Selly Puspita Sari ◽  
Made Sudarma ◽  
Wuryan Andayani
Keyword(s):  
Moral Reasoning ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Financial Reports ◽  
Internal Auditors ◽  
Saturated Sample ◽  
Data Collection Technique ◽  
Sample Method

This study aims to examine the effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. This research is important because the users of financial statements give confidence to the auditors in providing information in the form of reports and opinions on the audits carried out. So that the resulting audit quality must meet the provisions of auditing standards. High audit quality will produce reliable financial reports as a basis for decision-making. The quality of this audit will be maintained if the auditor has adequate competence and follows the audit procedures that have been determined. The data collection technique used in this study was a questionnaire. The population used is all internal auditors of the Malang City Inspectorate and Batu City in East Java, as many as 50 auditors. The sampling method used in this study is the saturated sample method. The saturated sample method is a sampling technique when all members of the population are used as samples. Technical analysis in this study uses Moderated Regression Analysis (MRA). This study shows that competence and moral reasoning significantly improve audit quality. The more competent an auditor is, the more quality the audit will produce. In addition, the higher the moral reasoning possessed by an auditor, the better the quality of the audit produced. In this study, the audit time budget cannot moderate the effect of competence towards audit quality. While the audit time budget can moderate the effect of moral reasoning towards audit quality.    

scholarly journals Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

2017 ◽  
Vol 1 (1) ◽  
pp. 40 ◽  
Author(s):  
Rahmawati Rahmawati ◽  
Rispantyo Rispantyo ◽  
Subekti Djamaluddin
Keyword(s):  
Organizational Justice ◽  
Potential Benefit ◽  
Empirical Finding ◽  
Interactional Justice ◽  
Internal Auditors ◽  
Mentoring Functions ◽  
Antecedents And Consequences ◽  
The Government ◽  
Positive Effect

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

scholarly journals Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

2018 ◽  
Vol 2 (2) ◽  
pp. 388
Author(s):  
Meita Larasati
Keyword(s):  
Regression Analysis ◽  
Moral Reasoning ◽  
Work Experience ◽  
Sampling Technique ◽  
Survey Method ◽  
State University ◽  
Internal Auditor ◽  
Internal Auditors ◽  
One Year ◽  
Positive Effect

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

scholarly journals Influence Integrity, Objectivity and Moral Courage by The Effectiveness of Internal Audit Senior Management Support for Variable Moderation

2019 ◽  
Author(s):  
Intan Permata Sari ◽  
Betri Sirajuddin
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Internal Audit ◽  
Secondary Data ◽  
Moral Courage ◽  
Senior Management ◽  
Management Support ◽  
Internal Auditors ◽  
The Government

The purpose of this research was to Determine the purpose of Integrity, Objectivity, moral courage on the effectiveness of internal audit and to know senior management support as moderating the effect of integrity on the effectiveness of internal audit,senior management support as the moderating influence of Objectivity on the effectiveness of internal audit and senior management support moral courage as a moderating influence towards the effectiveness of internal audit. The type of research was associative research. The Data used was primary and secondary data. The population of this research was internal auditors at the government bank in western Ilir subdistrict Palembang with 38 respondents. The techniques of data collection was by distributing questionnaires. The Methods of data analysis used in this research was quantitative and qualitative analysis. The results of the research indicated resources Significantly integrity that influenced the effectiveness of internal audit. Objectivity Significantly influenced the effectiveness of internal audit and moral courage that Significantly influenced the effectiveness of internal audit. Senior management support was Able to Strengthen Integrity, Objectivity and moral courage towards the effectiveness of internal audit.

scholarly journals Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Elen Puspitasari ◽  
Yeye Susilowati ◽  
Wahyu Meiranto
Keyword(s):  
Experimental Study ◽  
Tax Compliance ◽  
Analysis Of Covariance ◽  
Peer Reporting ◽  
Reporting Behavior ◽  
Assignment Method ◽  
Compliance Decisions ◽  
Independent Variable ◽  
The Government ◽  
Tax Reporting

the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.

scholarly journals KUALITAS PEMERIKSAAN AUDITOR INTERNAL PEMERINTAH: STUDI PADA INSPEKTORAT KABUPATEN DAN KOTA DI ACEH

2021 ◽  
Vol 21 (1) ◽  
pp. 17
Author(s):  
Muhammad Arfan ◽  
Darwanis Darwanis ◽  
Johan Wahyudi
Keyword(s):  
Random Sampling ◽  
Time Horizon ◽  
Audit Quality ◽  
Educational Background ◽  
Primary Data ◽  
Analysis Method ◽  
Internal Auditors ◽  
The Government ◽  
Audit Team

<p><em>This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.</em><em></em></p>

scholarly journals A self-defense guide against situational pressure in organizations

2016 ◽  
Vol 10 (1) ◽  
pp. 105
Author(s):  
Knut Jørgen Vie
Keyword(s):  
Moral Reasoning ◽  
Self Defense ◽  
Situational Pressure

<p>Book review of Øyvind Kvalnes: <em>Moral reasoning at work: Rethinking ethics in organizations</em>. Palgrave Macmillan, 2015. 108 pages.</p><p>First published online: 22 MARCH 2016</p>

scholarly journals INCENTIVES FOR DISHONESTY: AN EXPERIMENTAL STUDY WITH INTERNAL AUDITORS

2020 ◽  
Vol 58 (2) ◽  
pp. 764-779
Author(s):  
Loukas Balafoutas ◽  
Simon Czermak ◽  
Marc Eulerich ◽  
Helena Fornwagner
Keyword(s):  
Experimental Study ◽  
Internal Auditors
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