Corruption from Fraud Theory Perspective

This study aims to analyze the corruption phenomena from a fraud theory perspective. Primarily, we examine the effect of greed, opportunity, need, and Capability on corruption behavior. The sample of this study was 31 corrupt inmates in the Padang II-A prison in Indonesia. The results showed that greed and opportunity affect corruption. But we found that need and Capability did not affect the corruption. This finding implies the body of knowledge that fraud theory may explain the corruption phenomena. This study also has a contribution to the regulators and government.Penelitian ini bertujuan untuk menganalisis fenomena korupsi dari perspektif teori fraud. Khususnya, kami menguji efek keserakahan, peluang, kebutuhan, dan kapabilitas terhadap prilaku korupsi. Sampel penelitian ini adalah 31 narapidana korup di Lapas II-A Padang, Indonesia. Hasil penelitian menunjukkan bahwa keserakahan dan kesempatan mempengaruhi korupsi. Tapi kami menemukan bahwa kebutuhan dan kapabilitas tidak mempengaruhi korupsi. Temuan ini memberikan implikasi terhadap perkembangan pengetahuan bahwa teori fraud dapat menjelaskan fenomena korupsi. Studi ini juga memiliki kontribusi bagi regulator dan pemerintah

GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY

This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2019. We used the purposive sampling method to choose the samples from the population. In the end, we got 124 samples. The data were obtained from www.idx.co.id. and other related websites. The study results show that audit delay, opinion shopping, leverage, and company size do not affect GC opinion. But, financial distress has a positive effect on GC opinion. These results give the knowledge about the factors that affect going concern audit opinion. Auditors as individuals who have independence are expected to be careful in issuing going-concern audit opinions. They should consider the factors that may affect their decision

PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas

Analisis Pengaruh Kebijakan Moneter terhadap Inflasi dan Perekonomian di Indonesia

This article focused on analyze (1) Effect of the money supply, money supply of previous period, the SBI (Central Bank Sertificate) rate, exchange rate, and economy to inflation in Indonesia (2) The influence of inflation, domestic investment, domestic investment of previous period, foreign invesment, foreign invesment of previous period, and labor to economy in Indonesia. Data used time series of (I year kuartal 2000 – IV year kuartal 2011). This article use analyzer model equation of simultaneous with method of Two Stage Least Squared (TSLS) The result of research concludes that (1) the money supply have a significant and positive impact on the inflation, the money supply of previous period have a significant and positive impact on the inflation, the SBI rate have significant and negative impact on the inflation, the exchange rate have significant and positive impact on the inflation. While the economy is not significant and positive impact on the inflation. If the money supply increase, the inflation will appreciate. If the money supply of previous period increase, the inflation will also appreciate. If the the SBI rate increase, the inflation will depreciate. If the exchange rate increase, the inflation will appreciate. If the economy increase, the inflation will appreciate. (2) The domestic investment, domestic investment of previous period, foreign invesment, foreign invesment of previous period, and labor significantly influence the economy in Indonesia, while the inflation is not significant on the economy in Indonesia

Analisis Serta Perencanaan Output dan Kesempatan Kerja di Provinsi Sumatera Barat

This article focused on analyze (1) Effect of investment, consumption, government expenditure and employment to the output in West Sumatera. (2) The influence of investment, wages, inflation, and output on the employment in west Sumatera (3). Prospect of output and employment in West Sumatera 2013-2020. Data used time series of (I year kuartal 2001 – IV year kuartal 2010). This article use analyzer model equation of simultaneous with method of Two Stage Least Squared (TSLS). The result of research concludes that (1) The investment have a significant and positive impact on the output, consumption have significant and positive impact on the output, government expenditure have significantly and positive on the output and employment have a significant and positive impact on the output in West Sumatera. (2) Investment, inflation, and output significantly influence the employment in West Sumatera. While the wages is significant and negative effect on employment in West Sumatera. (3) Prospect of output and employment in West Sumatera 2013-2020 is positive

Analisis Produksi, Ekspor Tembaga Indonesia ke Jepang dan Pertumbuhan Ekonomi Sektor Pertambanganindonesia

The study aims to determine and analyze (1)the influence of price of copper, interest rate, domestic consumption of copper,capital and exports to copper production,(2) the influence of price of copper, interest rate, consumption domestic of copper, GDP Japan and copper production to exports,(3) the influence of domestic consumption of copper, capital and exports to Indonesian economic growthin mining sector,(4)Prospect the exports of copper Indonesian to Japan in 2014-2019 to Indonesian economic growthin mining sector. This study utilize a model of simultaneous equation by means of Two-Stage Least Square (TSLS) from 1979-2011. The study concluded that (1) price of copper, interest rate, domestic consumption of copper, capital and exports significantly affect the copper production.(2) price of copper, interest rate, domestic consumption of copper, GDP Jepang and copper productionsignificantly affect the exports.(3) domestic consumption of copper, capital and exports significantly affect the Indonesian economic growth in mining sector. (4) Prospect the exports of copper Indonesian to Japan in 2014-2019 have significantly affect the Indonesian economic growthin mining sector

Analisis Pertumbuhan Ekonomi dan Pengeluaran Pembangunan di Kabupaten Agam

This study aims to determine and analyze (1) the effect of private investment, labor, and development expenditure to economic growth in Agam regency.(2) the effect of labor, inflation,economic growth and development expenditures in agam regency. This type of of research is descriptive and associative studies. While the data type is documentary data, the source data is secondary data sources and in the form of time series from 1980 to 2009. This study utilize a model of simultaneous equations by means of indirect least square (ILS). Endogeneous variables in this study is economic growth and development expenditrue. While the exsogen variable are private investment,labor and inflation. Based on these results. It is recomended to agam goverment to make regulation for stimulating investor to put investement in agam regency. The method is to simplify the bureaucracy process for investment, and promote that agam regency is a promising region to invest. It is neccessary for agam local government to provide training and education for the workforce in agam regency therefore the workforce will work in accordance with their respective expertise

Analisis Pertumbuhan Ekonomi, Investasi, dan Konsumsi di Indonesia

This study aims to analyze (1) Effect of consumption, investment, government spending, and net exports to economic growth in Indonesia, (2) Effect of interest rates, inflation, and economic growth to investment in Indonesia, (3) Effect of disposable income, consumption previously, and the interest rate on consumption in Indonesia. Data in the form of time series of the first quarter of 2001 to the fourth quarter of 2010. This study using a simultaneous equations model analysis in the form of Two Stage Least Square (2 SLS). The research concludes that (1) consumption, investment, government spending, and net exports have a significant and positive impact on economic growth in Indonesia. If the consumption, investment, government spending, and net exports increased, economic growth will also increase. (2) Interest rates have a significant and negative effect on investment in Indonesia, while inflation is significant and negative effect on investment in Indonesia. If interest rates and inflation down the investment will rise, while economic growth in significant and positive impact on investment in Indonesia. (3) Disposable income and consumption before significant positive impact on consumption in Indonesia. If disposable income and consumption increases, consumer spending earlier will also increase. And interest rates have a significant negative effect on consumption in Indonesia