IJSTR

International Journal of Scientific & Technology Research

IJSTR@Facebook IJSTR@Twitter IJSTR@Linkedin
Home About Us Scope Editorial Board Blog/Latest News Contact Us
CALL FOR PAPERS
AUTHORS
DOWNLOADS
CONTACT
QR CODE
IJSTR-QR Code

IJSTR >> Volume 6 - Issue 4, April 2017 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Fraud Prevention: A Study In Regional Public Service Agency (BLUD) For Hospital In Malang Regency, Indonesia

[Full Text]

 

AUTHOR(S)

Koenta Adji Koerniawan

 

KEYWORDS

Perception, Independent Auditor, Good Governance, General Audit, Fraud Prevention.

 

ABSTRACT

This study aims to understand the effect of management perceptions in Regional Public Service Agency (BLUD) for Hospital in Malang regency, Indonesia on the role of the Independent Auditor and their understanding towards Good Governance, the General Audit Engagement and its implications for the prevention of corruption. This research is quantitative, which placed latent variables General Audit Engagements as intervening variables. Partial Least Square (PLS) is used to confirm the model created in order to explain the relationship between variables. The results show that the perception of BLUD hospital management on the role of independent auditors and their understanding of good governance to give effect to the implementation of the audit engagement, and the implications for the prevention of fraud in BLUDs hospital. This is consistent with the theory of auditing and fraud prevention concepts. JEL Classification: M420, K420

 

REFERENCES

[1] Albrecht,W.,et.al.,(2012)., Fraud Examination., Connecticut: Cengage Learning.

[2] Amstrong,E.,(2006).,Integrating,Transparency and Accountability in Public Administration: Recent Trends, Regional and Institutional Development and Emerging Issues., Economic and Social Affairs United Nation.

[3] Amrizal.,(2004).,http://bpkp.go.id/public/upload/unit/investigasi/files/Gambar/PDF/cegahdeteksi.pdf, (accessed August 16, 2015)

[4] Arens, A.A., R.J.Elder, and M.S. Beasley, (2012). Auditing and Assurance Service; An Integrated Approach, Pearson Prentice Hall, United States of America., P.P:4.

[5] Aucoin,P.,and Heintzman,R.,(2000)., The Dialectics of Accountability for Performance in Public Management Reform., International Review of Administrative Sciences., Vol.66.,No.1:45-55.

[6] Awio,G., Lawrence,S.,and Northcott,D., (2007). Community-led Initiatives: Reforms for Better Accountability?.Journal of Accounting and Organizational Change, Vol. 3, No. 3: 209–226.

[7] Barth, M.E. & Schipper, K., (2008). Financial Reporting Transparency, Journal of Accounting, Auditing and Finance, Vol. 23 Spring 2008: 173 – 190

[8] Bovens, M., (2007)., Analysing and Assessing Accountability: A Conceptual Framework, European Law Journal, Vol. 13, No. 4: 447–468.

[9] Bologna, G Jack., Joseph T Wells., Robert J Lindquist.,(1994).,The Accountant's Handbook of Fraud and Commercial Crime.Published December 22nd 1992 by Wiley.

[10] Brusca, I. & Montesinos, V., (2006).Are Citizens Significant Users of Government Financial Information?.,Journal Public Money & Management.,Vol.26.,No.4:205– 209

[11] Carvaiho, J. B. C., Camoes, P.J. & Jorge, S.M., (2007)., Conformity and Diversity of Accounting and Financiai Reporting Practices in Portuguese Local Government.,Canadian Journal of Administrative Sciences.,Vol.24.,No.1:2- 14

[12] BPKP., (2000)., Akuntabilitas dan Good Governance. Jakarta: Tim Studi Akuntabilitas Kinerja Instansi Pemerintah.

[13] Chinn,2000; Shaw,2003 dalam Thomas Kayhatu., Good Corporate Governance dan Penerapannya di Indonesia., Jurnal Manajemen dan Kewirausahaan, Vol.8., No. 1, Maret 2006: 1-9., Universitas Kristen Petra.

[14] Daniri, Mas Ahmad, (2005).Good Corporate Governance: KonsepdanPenerapannya di Indonesia., Jakarta: Ray. Indonesia.

[15] Davidoff.,(1988)., http://e-journal.uajy.ac.id/6102/1/SOS102850.pdf (accessed August,25 2015)

[16] Dendy, Ronald Rawung, (2007). Persepsi Karyawan Terhadap Peran Audit Internal di PT. General Electric Indonesia, Tesis.

[17] Dwi Novi Kusumawati. (2007). Profitability and Corporate Governance Disclosure: an Indonesian Study. Jurnal Riset Akuntansi Indonesia, Vol. 10. No.2, Mei, hal 131-146.

[18] Djojosugito,A.,(2002)., Seluk Beluk Rumah Sakit Berbentuk Perusahaan Jawatan. Jur MARSI Vol.III, No.1, p.19-23

[19] Eisenhardt, Kathleem. M. (1989). Agency Theory: An Assesment and Review. Academy of Management Review, 14, p. 57-74

[20] Emanuela, Deasy Novieyanty., (2006)., Persepsi Karyawan Terhadap Auditor Internal pada Pelayanan Kesehatan St. Carolus Jakarta., Yogyakarta: FE-USD.

[21] Firth M., (1980)., Perception of Auditor Independence and Official Ethical Guidelines., The Accounting Review, pp. 451-66, July.

[22] Ghozali, Imam., (2007).,Aplikasi Analisis Multivariate dengan program SPSS. Semarang: Badan Penerbit UNDIP.

[23] Ghozali, Imam., (2012). Partial Least Squares: Konsep, Metode, dan Aplikasi Menggunakan Program WarpPLS 2.0., Semarang: Badan Penerbit UNDIP

[24] Ghozali, Imam., (2013)., Partial Least Squares: Konsep Aplikasi Path Modelling XLSTAT., Semarang: Badan Penerbit UNDIP.

[25] Hair, J.F., W.C. Black, B.J. Babin, R. E. Andersom, and R. L. Tatham. (2011). Multivariate Data Analysis.9th ed. Pearson Prentice Hall. NJ.

[26] Janti,Soegiastuti, (2005), Persepsi Masyarakat Terhadap Independensi Auditor Dalam Penampilan (Studi Empiris Pada Analis Kredit BKK Jawa Tengah), Tesis Program PascaSarjana Magister Sains Akuntansi UNDIP.

[27] Jensen, Michael C. dan William Meckling. (1976). Theory of the Firm, Managerial Behaviour, Agency, and Ownership Structure. Journal of Financial Economics 3 (4):305-360.

[28] Kreitner dan Kinicki., (2005)., Perilaku Organisasi., Jakarta., Salembaempat.

[29] Lawrence J. Abbott, Susan Parker, Gary F. Peters, and K Raghunandan. (2003). The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal Of Practice & Theory, Vol. 22 No.2, p. 17-32.

[30] LEWIS, Maureen., (2006). Governance and corruption in public health care systems.,Center for Global Development working paper, p.78.

[31] Leavitt,(1997), http://repository.usu.ac.id/ bitstream/123456789/33613/4/Chapter%20II.pdf; http://repository.usu.ac.id/bitstream/ 123456789/46255/4/Chapter%20II.pdf (diakses tanggal 25 Agustus 2015).

[32] Listiatik. (2007)., Persepsi Keryawan Tentang Auditor Internal pada Rumah Sakit Panti Rapih. ,Yogyakarta: FE-USD.

[33] Mardiasmo. (2006).,Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintah, Vol. 2 No. 1, Hal.1-17.

[34] Mardiasmo.,(2003).,Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance., Pidato Pengukuhan Guru Besar Fakultas Ekonomi Universitas Gajah Mada, tanggal 29 September 2003.

[35] Mautz, R.K. dan H.A. Sharaf. (1961). The Philosophy of Auditing. h.246. Sarasota: American Accounting Association, 12nd ed.,1993.

[36] Messier,William F.,Jr., Steven M. Glover, Douglas F. Prawitt., (2008)., Auditing & Assurance Services: A Systematic Approach., McGraw-Hill/Irwin, New York, P.P:11-12.

[37] Norpatiwi, AM Vianey.,(2005)., Aspek Value Added Rumah Sakit Sebagai Badan Layanan Umum. . [http://www.stieykpn.ac.id/images/ artikel/Aspek%20Value%20Added%20Rumah%20Sakit.pdf] accessedAugust 19, 2015.

[38] Pany & Reckers,,1980, dalam Rinaldi SP., (2012). Faktor-Faktor yang Mempengaruhi Independensi Auditor (persepsi perusahaan perbankan di Semarang), Undip, Hal.15.

[39] PMK. No.76 Tahun 2008 tentang Pedoman Akuntansi BLU (Badan Layanan Umum).

[40] PMK. No.09 Tahun 2006 tentang Dewan Pengawas BLU.

[41] PP. No.23 Tahun 2005 tentang BLU beserta dengan penjelasannya.

[42] PP. No.71 Tahun 2010 tentang Sistem Akuntansi Pemerintahan (SAP).

[43] Priantinah, dan Megasari Chitra Adhisty., (2012). Persepsi Karyawan Tentang Peran Auditor Internal Sebagai Pengawas, Konsultan dan Katalisator Dalam Pencapaian Tujuan Perusahaan (Studi Kasus di Hotel Inna Garuda Yogyakarta), Jurnal Nominal / Volume I Nomor I / Tahun 2012.

[44] PrawiroHartono, Suwardi dan NeniPancawati., (2015). Pengaruh Audit Internal dan Akuntabilitas Sumber Daya Manusia Terhadap Perwujudan Good Governance Pada Penerapan Badan Layanan Umum Daerah (BLUD) di RSUD Sleman, Jurnal, 1 (14).p. 1. ISSN 14113880, Repository UGM Yogyakarta.

[45] Rahmad, Jalaluddin.,(2005)., http://repository. uin-suska.ac.id/606/2/BAB%20I.pdf (accessedAugust 25, 2015); http://e-journal.uajy.ac.id/6107/1/Jurnal %20SOS02850.pdf (accessed August 25, 2015).

[46] Rotter, J.B., (1966). Generalized expectancies for internal versus external control of reinforcement., Psychological Monographs. Vol. 80, pp. 1-28,.

[47] Sawyer’s. (2003). Internal Auditing. Edisi Terjemahan. Jakarta: SalembaEmpat.

[48] Schiavo-Campo, S., and Tomasi, D., (1999)., Managing Government Expenditure, Asia Development Bank, Manila.

[49] Sekaran,Uma., (2014). Research Methods For Business (Metodologi Penelitian untuk Bisnis), Buku 1, Edisi:4, Terjemahan., Jakarta: SalembaEmpat.

[50] SidhartaUtama dan F. Leonardo Z. (2006). Audit Comité Composition, Control of Majority Shareholders and Their Impact on Audit Comité Effectiveness: Indonesia Evidence. Jurnal Riset Akuntansi Indonesia.Vol. 9, No. 1.Januari, hal 21-34.

[51] Sianipar, J.P.G., (1998), Pelayanan Prima, LAN-RI, Jakarta. Dalam Sinambela, L.P., (2006), Reformasi Pelayanan Publik, Bumi Aksara, Jakarta.

[52] Shockley, 1981; Bartlett, 1993, dalam Rinaldi SP., (2012). Faktor-Faktor yang Mempengaruhi Independensi Auditor (persepsi perusahaan perbankan di Semarang), Undip, Hal.15.

[53] Shodiq, Nur., Anita Carolina, dan Yudhanta Samharakhresna.,(2013). Persepsi Auditor Terhadap Penerapan Audit Forensik Dalam Mendeteksi Kecurangan Penyajian Laporan Keuangan (Survey Pada Kantor Perwakilan BPKP Jawa Timur)., JAFFA Vol. 01 No. 2 Oktober 2013,Hal. 113 – 128.

[54] Solimun., (2010). Analisis Multivariat Pemodelan Struktural: Metode Partial Least Square-PLS. CV. Citra. Malang.

[55] Standar Profesional Akuntan Publik (SPAP) 2011, Ikatan Akuntan Indonesia, Salembaempat, Jakarta.

[56] Stephen P Robbins, (2001). Perilaku Organisasi, Jilid 1, Edisi Kedelapan. Jakarta: PT. Prehallindo.

[57] Sugiyono, (2010), Metode Penelitian Bisnis, Bandung: Alfabeta.

[58] Supriyanto, Z., dan S. Sugiyanti, (2001)., Operasional Pelayanan Prima, Jakarta: LAN (Lembaga Administrasi Negara)- Republik Indonesia.

[59] Tempo Interaktif. 26 Mei 2005. Depkes Tolak Privatisasi Rumah Sakit. Jakarta: Tempo interaktif (accessed August 19, 2015) http://www.tempointeraktif.com/hg/nasional/2005/05/26/brk,20050526-61482,id.html

[60] Thabrany, Hasbullah, (2007). Rumah Sakit Publik Berbentuk BLU: Bentuk Paling Pas Dalam Koridor Hukum Saat ini. (http://staff.ui.ac.id/internal/140163956/material/RumahSakitSebagaiBadanLayananUmum.pdf) [accessedAugust 20, 2015]

[61] Tuanakotta, (2010). Akuntansi Forensik dan Audit Investigatif, Jakarta: LPPM FE-UI.

[62] Undang-Undang No.1 Tahun 2004 Tentang Perbendaharaan Negara, Pasal 1 angka 23.

[63] Undang-Undang No.5 Tahun 2011 tentang Akuntan Publik.

[64] Yulianti, Anni. (2001). Studi tentang Kesiapan Rumah Sakit Swadana dalam Menghadapi Desentralisasi menuju Otonomi Daerah (Suatu Studi di RSUD Pasar Rebo dan RSUP Fatmawati), Center for Research and Development of Health Service and Technology, NIHRD.

[65] Vian, Taryn. (2008). Review of corruption in the health sector: theory, methods and interventions. Health Policy and Planning, 2008, 23.2: 83-94.

[66] Watts and Zimmerman. (1986). Positive Accounting Theory.,New Jersey: Prentice/ Hall International.