REVITALIZING AND STRENGTHENING THE ROLE OF APIP IN BUILDING STRONG TONE AT THE TOP AS AN EFFORT TO PREVENT CORRUPTION IN INDONESIA

Renaldo Budirahardjo(1*), Septa Ananta Bobby Baskara(2),

(1) Universitas Katholik Soegijapranata Semarang
(2) Universitas Katholik Soegijapranata Semarang
(*) Corresponding Author

Abstract


No country or organization can fully avoid the risk of fraud. The most common fraud in Indonesia is corruption. Corruption has become a culture that is very difficult to separate in every sector especially in the government sector. Sadly, many corruption cases involve regional leaders. Indirectly, the bad example or tone at the top of the leader is one of the causes of the culture of corruption still inherent in the government sector. Corruption in the government sector will certainly have an impact on the declining quality of public services in the community. Weak internal control systems, consisting of both hard control and soft control, in Government are one of the main factors that leads the leaders having the opportunity and motivation to commit corruption continuously. Within the Indonesian Government there isGovernment Internal Auditor (hereinafter referred to Aparat Pengawasan Intern Pemerintah / APIP). APIP is expected to be able to answer the need for the current audit profession. The new paradigm demands the role of APIP not only acting as a supervisor but also a controller. As a Controller, APIP plays a role in guiding and ensuring that all existing processes in government to achieve objectives have been implemented accountably and can minimize risks especially fraud risks by performing several roles such as consulting and assurance service to prevent, detect, and prove the occurrence of fraud through an active role in the whistleblowing system, risk-based audit,forensic audit and continuous audit. To support the role of APIP, it is necessary to strengthen the institutional, regulation and capabilitysectors so that APIP's role can be effective and maximal. If APIP's role is effective in establishing a good control system then the opportunities and wishes of a local leader in committingcorruption is also small so the leaders can provide good tone at the top for subordinates. Thus, it will be able to form a strong anti-corruption culture for any regional leaders. Therefore,the revitalization and strengthening of APIP can be used as a strategy in making anti-corruption system and culture in Indonesia

Full Text:

PDF

References


ACCH. 2017. Penanganan Tindak Pidana Korupsi Berdasarkan Instansi. Retreived http://acch.kpk.go.id/statistik-penanganan-tindak-pidana-korupsi berdasarkan-instansi

Arens, Alvins A, et al. 2008. Auditing and Assurance Services and Integrated Approach. Twelfth Edition. New jersey : Pearson International Edition

Association Certified Fraud Examiners (ACFE). 2016. Survey Fraud Indonesia 2016. Retreived https://acfe-indonesia.or.id/survei-fraud-indonesia/

Association Certified Fraud Examiners (ACFE). 2017. Report to the Nations on Occupational Fraud and Abuse. Austin: ACFE.

Badan Pengawasan Keuangan dan Pembangunan (BPKP). 2003. Balanced Scorecard, Penerapan nya pada Organisasi Sektor Publik: Suatu Pengantar. Jakarta.

Badan Pengawasan Keuangan dan Pembangunan (BPKP). 2016.Tone At the Top,Kunci Keteladanan Pencegahan Fraud. Retreived http://www.bpkp.go.id/berita/read/16553/0/Tone-at-the-TOP-Kunci-Keteladanan-Pencegahan-Fraud.bpkp

Badan Pengawasan Keuangan dan Pembangunan (BPKP).2015.Warta Pengawasan: Mungkinkah APIP Efektif?.Edisi 4

Badan Pengawasan Keuangan dan Pembangunan (BPKP).2015.Warta Pengawasan: Membangun Soft Control yang Efektid. Edisi 3.

Beritagar.2017.Estafet Korupsi Tak Hanya Menimpa Kota Tegal. Retreived https://beritagar.id/artikel/berita/estafet-korupsi-tak-hanya-menimpa-kota-tegal

Committee of Sponsoring Organizations of the Tradeway Commission (COSO). 2013. Internal Control – Integrated Framework. Retrieved (http://www.coso.org/).

Coram, P., et al.2008. The Mortal Intensity of Reduced Audit Quality Acts. Auditing : A Journal Practice & Theory. Vol. 19 No.1

E.I, Okoye. D.O, Gbegi. 2013. Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. International Journal of Academic Research in Business and Social Sciences. Vol. 3, No. 3.

Falkenberg, Loren, dan Irene Herremans. 1995. Ethical Behavior in 46 Organizations: Directed by the Formal or Informal Systems. Journal of Business Ethics.

Ge, W., Li, Z., Liu, Q., & McVay, S. (2014). The Effect of Internal Control on Corporate Corruption: Evidence from China. National Natural Science Foundation of China Project Nos. 71332008.

Katadata. (2017). Ada 19 Kasus Korupsi Selama 2017, KPK Cetak Rekor OTT Terbanyak. Retrieved https://katadata.co.id/berita/2017/12/27/ada-19-kasus-korupsi-selama-2017-kpk-cetak-rekor-ott-terbanyak

Komite Nasional kebijakan Governance (KNKG). 2008. Pedoman Umum Good Corporate Governance Indonesia. Jakarta

Luis, S. dan P. A. Biromo. 2007. Step by Step in Cascading Balanced Scorecard to Functional Scorecards. PT Gramedia Pustaka Utama, Jakarta.

Messier, William F., Glover Steven M. Jr, Prawitt Douglas F. (2005). Jasa Audit & Assurance : Pendekatan Sistematis, Edisi 4, Salemba Empat, Jakarta.

Naomi, Sharon. 2015. Penerapan Whistlebloweing System dan dampaknya Terhadap fraud. Skripsi Fakultas Ekonomi dan Bisnis Universitas Bandar Lampung

Okezone news . 2015. ICW: Sektor Pelayanan Publik Paling Rentan Kasus Korupsi. Retrieved (https://news.okezone.com/read/2016/02/24/337/1320622/icw-sektor-pelayanan-publik-paling-rentan-kasus-korupsi)

Republika.2018. Ini Daftar Lengkap 19 OTT KPK Sepanjang 2017. Retreived http://nasional.republika.co.id/berita/nasional/hukum/18/01/01/p1vv1h409-ini-daftarlengkap-19-ott-kpk-sepanjang-2017




DOI: http://dx.doi.org/10.21532/apfjournal.v4i2.104

Article Metrics

Abstract view : 18 times
PDF - 14 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Asia Pacific Fraud Journal

Asia Pacific Fraud Journal (APFJ) Journal indexed in

Image result for ccbysa

Copyright @ 2016 Association of Certified Fraud Examiners Indonesia Chapter