Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar

Authors

  • Ni Ketut Muliati Fakultas Ekonomis Bisnis dan Pariwisata, Universitas Hindu Indonesia
  • Ni Wayan Yuniasih Fakultas Ekonomis Bisnis dan Pariwisata, Universitas Hindu Indonesia
  • Putu Deddy Samtika Putra Fakultas Ekonomis Bisnis dan Pariwisata, Universitas Hindu Indonesia

DOI:

https://doi.org/10.36733/juara.v11i2.2836

Keywords:

fraud prevention, law of karma phala, whistleblowing

Abstract

Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis.

The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.

Downloads

Download data is not yet available.

References

Ajzen, Icek. 1991. The theory of planned behavior. Organizational Behavior and Human Decision Processes. Vol. 50, No. 2, pp. 179-211.

Ajzen Icek., dan Martin Fishbein. 1980. Understanding Attitudes and Predicting Social Behavior. Prentice-Hall, NJ.

Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International research journal of management, IT and social sciences, 6(4), 174-179.

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

Aprina Nugrahesthy Sulistya Hapsari & Dally Wahyu Seta. 2019. Identifikasi Kecurangan Dan Whistleblowing Universitas. Jurnal Riset Akuntansi Dan Keuangan, 7 (1), 2019, 131-144.

Aksiana, I. B. W., & Sujana, I. K. (2019). Effect of Risk Preference, Bali Tribune. 2020. 150 LPD di Bali dinyatakan bangkrut. https://balitribune.co.id/content/150-lpd-di-bali-dinyatakan-bangkrut, Diakses 18 Oktober 2020.

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

Dungan, J. A., L. Young, and A. Waytz. 2013. The Power of Moral Concerns in Predicting Whistleblowing Decisions. Journal of Experimental Social Psychology 85 (2019) 103848.

Dyck, Alexander, Morse, Adair, dan Zingales, Luigi. 2010. Who blows the whistle on corporate fraud?. The Journal of Finance. 6 (December), pp. 2213–2253.

Fraedrich, J. P., & Ferrell, O. C. (1992). The impact of perceived risk and moral philosophy type on ethical decision making in business organizations. Journal of Business Research, 24(4), 283-295. https://doi.org/10.1016/0148-2963(92)90035-A.

IAPI. 2013. Standar Audit (SA 220). Institut Akuntan Publik Indonesia. Jakarta: Salemba Empat.

Munidewi, I A. B. 2017. Akuntabilitas Dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor. Jurnal Ilmiah Akuntansi dan Bisnis, Vol. 12, No. 1, Januari 2017.

I Gede Aditya Pratama Putra & I Gusti Ayu Made Asri Dwija Putri. 2019. Analisis Faktor-Faktor yang Memengaruhi Pertumbuhan Laba LPD di Kota Denpasar Tahun 2014-2017. E-Jurnal Akuntansi Universitas Udayana Vol.26.3.Maret (2019): 1769 – 1795.

Inawati, Wahdan Arum dan Sabila, Fadiyah Hani. 2021. Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah. E-JA, Vol. 31 No. 3 Maret 2021 Hal. 731-745.

Jayanti, Luh Sri Isa Dewi. Suardana, Ketut Alit. 2019. Pengaruh Kompentasi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi Universitas Udayana, Vol. 29 No. 3, Hal. 1117-1131.

Lewis, D. 2008. Ten years of public interest disclosures in the U.K: Are whistleblowers adequately protected? Journal of Business Ethics. Vol. 82, pp. 497–507.

Manafe, M. W. N. (2015). Pengaruh Penalaran Moral, Retaliasi dan Gender Terhadap Kecenderungan Whistleblowing Internal. Wahana Jurnal Ekonomi, Manajemen, dan Akuntansi, 18(2), hal. 113–123.

Maryastini, Desak Putu Putri. Purnamawati, I Gusti Ayu. Wahyuni, Made Arie. 2020. Pencegahan Kecurangan pada APBDES dengan Penerapan Konsep Hukum Karma Pala. Vokasi Jurnal Riset Akuntansi Universitas Pendidikan Ganesha, Vol. 0, No. 1.

Miceli, M. P., Near, J. P., dan Dworkin, T. M. 2008. Whistle-blowing in organizations. New York: Routledge.

Pamungkas, I. D., I. Gozhali, and T. Achmad. 2017. The Effects of the Whistleblowing System on Financial Statements Fraud: Ethical Behavior As the Mediators. International Journal of Civil Engineering and Technology. Volume 8, Issue 10, October 2017, pp. 1592–1598.

Parwata, I G. A. B, M. A. Prayudi, dan Anantawikrama T. A. 2020. Permasalahan Kredit Macet dan Keyakinan Hukum Karma Phala: Studi Kasus pada Koperasi Susila Bakti Desa Sangsit, Kecamatan Sawan. Jurnal Ilmiah Mahasiswa Akuntansi. Vol. 11, No. 1, pp. 66-76.

Purnamawati, I G. A., dan N. K. S. Adnyani. 2019. Peran Komitmen, Kompetensi, dan Spiritualitas dalam Pengelolaan Dana Desa. Jurnal Multi Paradigma. Vol. 10, No. 2, pp: 227-240.

Purnamawati, I G. A. 2018. Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy. Jurnal Keuangan dan Perbankan. Vol. 22, No. 2, pp. 362-372.

Schmidt, M. 2009. ‘‘Whistle Blowing’’ regulation and accounting standards enforcement in Germany and Europe—An economic perspective. International Review of Law and Economics. Vol. 25, pp. 143–168.

Sujana, I K., Suardikha, I M. S., & Laksmi, P.S.P. 2020. Whistleblowing System, Competence, Morality, and Internal Control System against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780-2794.

Swardayantara, I Made. 2019. Pengaruh Praktik Akuntabilitas, Whistleblowing System, Budaya Organisasi, dan Penyajian Laporan Keuangan Terhadap Pencegahan Fraud dalam (Studi di Kantor Desa Se-Kabupaten Badung). Skripsi. Universitas Hindu Indonesia.

Vinayanthi, N. M. ., Wirakusuma, M. G. ., Suprasto, H. B. ., & Putri, I. G. A. M. A. D. (2020). The belief on the law of karma moderates the effect of idealism and professional commitment on the ethical decisions of tax consultants. International Research Journal of Management, IT and Social Sciences, 7(6), 175-183. https://doi.org/10.21744/irjmis.v7n6.1035.

Wahyuni, E. S. dan Nova, T. (2019). Analisis Whistleblowing System dan Kompetensi Aparatur terhadap Pencegahan Fraud. Inovbiz: Jurnal Inovasi Bisnis, 6(2), hal. 189. doi: 10.35314/inovbiz.v6i2.867.

Widiyarta, K. H, Nyoman Trisna. Atmadja, A. T. 2017. Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing, dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi empiris Pada Pemerintah Desa di Kabupaten Buleleng). E-Jurnal S1 Akuntansi Universitas Pendidikan Ganesha, Vol. 8 No. 2.

Wijaya, K. D. S, E. Sujana, dan I G. A. Purnamawati. 2017. Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Individu, dan Whistleblowing terhadap Kecenderungan Kecurangan Akuntansi pada LPD di Kecamatan Gerokgak. Jurnal Akuntansi Program S-1. Vol. 7 No. 1.

Downloads

Published

2021-09-30