The Influence of Internal Audit, Risk Management, Whistleblowing System and Big Data Analytics on the Financial Crime Behavior Prevention

Putra, Iwan; Sulistiyo, Urip; Diah, Enggar; Rahayu, Sri; Hidayat, Syurya

doi:10.1080/23322039.2022.2148363

Cited by 19 publications

(13 citation statements)

References 66 publications

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“…Penelitian tinjauan sistematis tentang whistleblowing sebagai alat untuk memerangi korupsi telah dilakukan oleh beberapa peneliti, seperti penelitian (Gholami & Salihu, 2019;Ilham Nurhidayat & Kusumasari, 2016;Salihu, 2019;Vian et al, 2022). Selain itu, penelitian (Putra et al, 2022) menyatakan bahwa whistleblowing system mempunyai pengaruh positif sebagai alat pencegahan kecurangan, semakin tinggi dan semakin baik efektivitas whistleblowing system, maka semakin rendah kecenderungan terjadinya kecurangan. Hasil penelitian (Meitasir et al, 2022), menunjukkan bahwa whistleblowing system adalah salah satu bentuk pelaporan dan pengawasan suatu organisasi atau perusahaan, namun mekanisme whistleblowing system tidak banyak yang membahas mengenai risiko whistleblower (Scherbarth & Behringer, 2021).…”

Section: Pendahuluanunclassified

Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review

Paraswansa,

Utomo

2024

JAA

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Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only. Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only.

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Section: Pendahuluanunclassified

Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review

Paraswansa,

Utomo

2024

JAA

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“…(Triantoro et al, 2020) Revealed that violation reporting systems can reduce fraud intentions, with individuals possessing Machiavellian personality traits more likely to commit fraud if no whistleblowing system is present. Research by (Putra et al, 2022) emphasizes the role of internal audit, risk management, whistleblowing systems, and big data analytics in preventing financial fraud, indicating that synergy among these components can effectively reduce opportunity pressures and rationalizations for fraud. Thus, this body of research affirms the importance of an effective whistleblowing system as a strategic measure to ensure the reliability of financial information and prevent fraud, necessitating cultural adaptation and enhanced institutional support to improve its effectiveness.…”

Section: Factors Influencing the Implementation Of Whistleblowing Sys...mentioning

confidence: 99%

Whistleblowing System: The Effective Solution to Prevent Financial Accounting Fraud?

Sari

2024

Owner

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The whistleblowing system and internal company management are crucial in supporting the growth of integrity and good corporate governance. This research aims to identify the factors affecting implementing a whistleblowing system in preventing financial fraud and its relationship with good corporate governance. The method used is a Systematic Literature Review involving the search for relevant articles and publications based on predetermined inclusion and exclusion criteria. Using studies from the last five years from Emerald, Sinta Sage, Springer, Taylor & Francis, Korea Science, and Frontiers, 19 studies were selected. The literature analysis found that organizational support, protection for whistleblowers, an ethical work environment, and internal factors such as attitudes and motivations, as well as external factors like company size and organizational culture, are crucial to the effectiveness of the whistleblowing system. The conclusion of this research underscores that the whistleblowing system plays a key role as a moderating variable in the relationship between the influencing factors and good corporate governance, offering practical recommendations for developing and implementing an effective whistleblowing system. This research provides valuable contributions to the development of knowledge in accounting and finance as well as management practices and corporate policies, emphasizing the importance of a supportive environment and adequate protection for whistleblowers.

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“…Fraud dapat mengakibatkan kerugian finansial yang signifikan bagi perusahaan, yang pada gilirannya dapat mengganggu stabilitas dan kelangsungan operasional mereka. Selain itu, ketika fraud terungkap, reputasi perusahaan seringkali rusak, dan hal ini dapat memengaruhi hubungan dengan pelanggan, mitra bisnis, dan pemegang saham sehingga dampak kecurangan tidak hanya bersifat finansial, tetapi juga mencakup kerusakan pada reputasi perusahaan (Putra et al, 2022). Oleh karena itu, pencegahan dan identifikasi kecurangan menjadi fokus utama dalam berbagai organisasi.…”

Section: Berdasarkan Rilis Association Of Certified Fraud Examiners (...unclassified

“…Keempat karakteristik utama dari 'big data' adalah ukurannya yang sangat besar, variasinya yang bervariasi, pertumbuhannya yang cepat, dan ketidakjelasannya. Seiring dengan itu, muncul pula istilah 'big data analytics' (BDA) (Putra et al, 2022).…”

Section: Berdasarkan Rilis Association Of Certified Fraud Examiners (...unclassified

“…Lambrechts et al (2021) menyoroti fleksibilitas data analytics dalam berbagai jenis bisnis dan potensi penggunaannya dalam mendeteksi penipuan, yang merupakan bagian penting dari manajemen risiko. Data besar dapat memberikan bukti yang real-time, menjadikan informasi tersebut relevan dan bermanfaat dalam waktu nyata (Putra et al, 2022).…”

Section: Pengaruh Data Analytics Terhadap Identifikasi Kecuranganunclassified

See 1 more Smart Citation

Identifikasi Fraud Dalam Pemeriksaan Internal Melalui Data Analytics

Prasetyo,

Wulandari,

Meini

et al. 2024

EQUITY

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Fraud telah menjadi masalah yang merajalela di era digital dan big data, menghadirkan ancaman signifikan bagi organisasi di berbagai industri. Seiring dengan kemajuan teknologi, taktik penipu juga berkembang, sehingga penting bagi organisasi untuk tetap waspada dan menerapkan langkah-langkah identifikasi penipuan yang efektif. Penelitian ini bertujuan untuk menyelidiki bagaimana penggunaan data analytics memengaruhi cara auditor memahami tanda-tanda kecurangan. Sampel penelitian terdiri dari auditor internal, yang memiliki tanggung jawab memberikan rekomendasi terkait keberlanjutan, keandalan, relevansi, dan ketiadaan kesalahan material dalam laporan audit. Data penelitian ini berfokus pada auditor internal yang bekerja di perusahaan pembiayaan di Pulau Jawa. Pengambilan sampel dilakukan menggunakan metode nonprobability sampling, dengan jenis teknik sampel purposive sampling, Dan pengelolaan data mengunakan STATA versi 14. Berdasarkan hasil penelitian menunjukan bahwa penerapan data analytics memiliki dampak positif dalam mengidentifikasi fraud. Selain itu, penggunaan data analytics memberikan manfaat tambahan bagi auditor, seperti mempermudah pengumpulan bukti, menentukan populasi secara luas, memprediksi risiko, dan memfasilitasi analisis data yang cepat. Kata Kunci: Fraud; Data Analytics; Internal Audit; Big Data

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The Influence of Internal Audit, Risk Management, Whistleblowing System and Big Data Analytics on the Financial Crime Behavior Prevention

Cited by 19 publications

References 66 publications

Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review

Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review

Whistleblowing System: The Effective Solution to Prevent Financial Accounting Fraud?

Identifikasi Fraud Dalam Pemeriksaan Internal Melalui Data Analytics

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