Supriono Supriono
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Disclosure level of local government’s financial statements in Indonesia: Role of the internal control system
Rheny Afriana Hanif , Sem Paulus Silalahi , Supriono Supriono , Eka Hariyani , Meilda Wiguna doi: http://dx.doi.org/10.21511/imfi.20(3).2023.02Investment Management and Financial Innovations Volume 20, 2023 Issue #3 pp. 13-21
Views: 485 Downloads: 195 TO CITE АНОТАЦІЯThis study was conducted to examine the factors affecting the level of disclosure of local government financial statements. The study uses the internal control system as a moderating variable. Local government financial reports in Indonesia were the subject of this study’s audit by the Supreme Audit Agency. The number of research samples used was 487 local/city governments in Indonesia for the 2021 period with purposive sampling as a sampling technique. In this study, the Structural Equation Model-Partial Least Square (SEM-PLS) Version 3 data analysis method was employed. Based on the test results, it was found that local government budget expenditures (β = 0.263; p < 0.05) have a significant effect on the level of financial statement disclosure. Meanwhile, financial condition (β = 0.173; p > 0.05) has no significant effect on the level of financial statement disclosures. The internal control system as a moderating variable can moderate the influence of local government budget expenditure (β = 0.263; p < 0.05) on the level of disclosure of financial statements, but cannot moderate the effect of financial condition (β = –0.073; p > 0.05) on the level of disclosure of financial statements. Local governments in Indonesia are expected to be able to further optimize disclosure in accordance with Government Regulations in the future. One of the approaches used by regional governments to execute financial report transparency is the use of information technology to satisfy social expectations more effectively and efficiently.
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Influence factors on financial statements disclosure of Indonesian local governments
Supriono Supriono , Eka Hariyani , Sem Paulus Silalahi , Rheny Afriana Hanif , Khoirul Aswar doi: http://dx.doi.org/10.21511/pmf.12(2).2023.07Public and Municipal Finance Volume 12, 2023 Issue #2 pp. 82-90
Views: 256 Downloads: 74 TO CITE АНОТАЦІЯThis study aims to examine the factors that affect the level of disclosure of local government financial reports. This paper uses such independent variables as budget expenditure of the local government, government size, and capital expenditure. The financial records of Indonesian local governments that have undergone audit by the supreme agency are analyzed in this study. For the 2020 timeframe, 485 local/city governments in Indonesia served as the research samples, and purposive sampling was employed as the sampling method. SPSS is utilized to support multiple linear regression, which is the data analysis method used in this study. The test findings revealed that budget expenditure (β = 0.274; p < 0.05), government size (β = 0.216; p < 0.05), and capital expenditure (β = 0.178; p < 0.05) have a significant effect on the level of local government financial statements disclosure. It is envisaged that the findings of this study would enable local governments, particularly districts or cities, to better maximize the disclosure of local government financial statements in compliance with government regulation. Local governments will be able to open up information that is easily accessible with the aid of ever-improving technology.
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Determinants influencing fraud prevention in e-procurement: Empirical evidence from Indonesia
Sempaulus Silalahi , Rheny Afriana Hanif , Supriono Supriono , Eka Hariyani , Meilda Wiguna doi: http://dx.doi.org/10.21511/im.19(4).2023.16Electronic procurement of government products and services strives to promote good governance by enhancing internal control and fraud prevention. This study aims to assess how e-procurement and internal control can prevent fraud in purchasing goods and services in Indonesia. Participants in the regional work units (SKPD) in Riau’s procurement of goods and services make up the study’s population. The sample included 85 respondents with the requirements for a position relating to the successful procurement of goods and services from December 2021 to December 2022. The paper used a purposeful sampling technique. This study employed a quantitative method and SmartPLS 3.0 to evaluate the data. The results concluded that the implementation of e-procurement (β = 0.231; p < 0.05) and internal control (β = 0.231; p < 0.05) have a substantial impact on fraud prevention during the procurement of goods and services. By absorbing the capital expenditure budget and limiting fraud, it is envisaged that the Indonesian government may maximize its fraud prevention. It is desired that persons involved in procuring products and services constantly broaden their understanding of and perspectives on procurement, particularly those on other crucial aspects of procurement.
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Determinants influencing fraud detection: Role of internal auditors’ quality
Eka Hariyani , Supriono Supriono , Rheny Afriana Hanif , Sem Paulus Silalahi , Meilda Wiguna doi: http://dx.doi.org/10.21511/ppm.22(2).2024.05Problems and Perspectives in Management Volume 22, 2024 Issue #2 pp. 51-60
Views: 395 Downloads: 220 TO CITE АНОТАЦІЯFrequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight questionnaires were distributed to internal auditors and supervisors at the Inspectorate of Riau City, Indonesia, who had at least two years of experience. Structural equation modeling (SEM) 3.0 software was used for the data analysis. According to the study’s findings, the effectiveness of internal control (β = –0.932; p < 0.05) and the effectiveness of internal auditors (β = 1.149; p < 0.05) both have an impact on fraud detection. However, ongoing professional commitment (β = 0.069; p > 0.05) has no impact. Quality of internal auditors does not affect the relationship between the effectiveness of internal audits (β = –0.190; p > 0.05), the effectiveness of internal control (β = 0.114; p > 0.05), continued professional commitment (β = 0.018; p > 0.05), and fraud detection. The findings of this study can be used as guidance for management to enhance the performance of internal auditors and for considerations and assessments for fraud detection in the public sector.
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