FINDINGS
ON FRAUD IN FINANCIAL MANAGEMENT: PROFESSIONAL EXPERIENCE, EXPERTISE, AND
PROFESSIONAL ETHICS OF GOVERNMENT INTERNAL SUPERVISORS
Irfansyah
Putra1 , Nuraini A2 , Riha Dedi Priantana3
Universitas Syiah Kuala
irfansyahputra.spi@gmail.com1 , nurainianzib@gmail.com2 ,
Abstract:
The
purpose of this study was to determine the effect of Professional Experience,
Expertise, and Professional Ethics on Findings of SKPD Financial Management
Fraud. The population in this study were all Government Internal Supervisors,
totaling 28 people. The sample in this study is a census of 45 SKPD.
Respondents in this study were 28 Auditors for Government Internal Supervisory
Apparatuses. Data analysis in this study used multiple linear regression, which
was processed with the SPSS program (Statistical Package For Social Science).
The results showed that professional experience, expertise, and professional
ethics (both jointly and simultaneously) positively and significantly affected
findings of SKPD financial management fraud. Professional experience has a
positive effect on findings of SKPD financial management fraud, the expertise
of the government's internal supervisory apparatus partially has no effect on
findings of SKPD financial management fraud, and professional ethics has a
positive effect on findings of SKPD financial management fraud.
Keywords: Findings of SKPD Financial Management Fraud,
Professional Experience, Expertise, Ethics Profession
Corresponding: Irfansyah Putra
E-mail: irfansyahputra.spi@gmail.com
INTRODUCTION
In Indonesia,
forms of fraud often occur, one of which is corruption. Almost on average,
those who commit corruption are people who have important positions in their
organizations, whether government or private, so by taking advantage of the
position they hold, bad intentions emerge by committing budget fraud. According
to (Kalorbobir,
2017), in his research, it
stated that one of the corrupt practices carried out was fraud in local
government financial reports. According to (Aditya
Sanjaya, 2019), deviation diverges a
given goal from another goal. This goal is based on personal interest for the
benefit of oneself or others to commit fraud.
The term fraud
is different from the term error. The main factor differentiating them is the
underlying action, namely whether it was done intentionally, so it can be said
to be fraud, or unintentionally, so it can be called an error (Muchlis
et al., 2015). Moreover (Dandi
et al., 2017) say that fraud is a
deliberate act of deviation to manipulate other people so that the perpetrator
gains benefits either directly or indirectly.
Fraud and
employment abuse are major problems that can adversely affect all sectors of
the economy. This fraud may be due to weaknesses in Indonesian government
audits (Silfi
et al., 2014). Based on Gone's Theory in
his research, four factors cause someone to behave defiantly, often called
fraud, including: a) Greed, namely greedy behavior that exists in every person,
b) opportunity, namely the condition of the organization or agency that allows
someone the opportunity to commit fraud, c) needs, which are related to the
factors needed to support their life and d) exposure, namely the actions or
consequences faced by the perpetrator of fraud if proven to have committed
fraud (Manossoh,
2016).
Community
demands such as justice, transparency, and accountability are highly expected
by the community in government governance, both central and regional
governance. However, the phenomenon of financial management fraud explains that
fraud, such as corruption, has become a problem in almost all countries in the
world, including Indonesia. Cases of financial management fraud in Indonesia,
whether central, provincial, or district, usually involve one or more people
who have positions and power, such as legislative members, political figures,
heads of ministries and high state institutions, regional heads (Governor and
Regent/Mayor) and officials area. (Mamahit,
2018) quotes from kompas.com
(2015), merdeka (2017), and detiknews (2017) that based on monitoring by
Indonesia Corruption Watch (ICW), there were several corruption cases from
2015, 2016 to 2017. In 2015, there were 550 cases of corruption with state
losses reaching IDR 803.3 billion, then in 2016 there were 482 cases with state
losses of IDR 1.45 billion, and in 2017 there were 226 cases of corruption with
state losses reaching IDR 1.83 trillion.
In Aceh
province during 2020-2021, GeRAK Aceh records show that corruption cases
increase every year, and almost no institutions are free from corrupt behavior.
The results of the GeRAK Aceh study found that corruption occurred in several
areas and sectors, namely procurement of goods and services, health, social
spending, and village funds.
Simeulue
Regency, based on medcom.id monitoring during 2019-2020, there were several
cases, one of which was asphalting work on the Batu Ragi intersection - the
road towards the Patriot intersection. Based on the results of the Aceh
representative BPKP audit, it was found that state losses amounted to IDR 9.03
billion, which came from DOKA funds in 2019 from a contract value of IDR 12.83
billion. Meanwhile, based on the results of the audit of the Simeulue Regency
Inspectorate in 2019-2020, from a total of 45 SKPDs, several SKPD cases were
found with state losses amounting to IDR 115,719,109, including people's
welfare amounting to IDR 37,416,990.68, then in the public works sector
amounting to IDR 44,271,118, social sector amounting to IDR 3,950,000, welfare
sector of farmers amounting to IDR 1,430,000, and customs sector amounting to
IDR 28,651,000
In empirical
studies, several researchers revealed factors regarding financial management
fraud, namely the experience of government internal supervisory officials (Anggriawan,
2014; Rahmawati
& Usman, 2014; Adnyani
et al., 2014; Narayana
& Ariyanto, 2020; Dandi
et al., 2017; Larasati
& Puspitasari, 2019). Then there is the
expertise of the government's internal supervisory apparatus (Kahfi
Lubis & Meutia, 2019; Muchlis
et al., 2015; Ningtyas
et al., 2018). As well as the
professional ethics of government internal supervisory officials (Rinaldi,
2017; Kahfi
Lubis & Meutia, 2019; Juniarti
& Triani, 2017).
According to (Anggriawan,
2014), problems and challenges
in dealing with fraud, namely, work experience, positively affect the auditor's
ability to detect fraud. Moreover (Narayana
& Ariyanto, 2020; Syahputra
& Urumsah, 2019) stated that experience has
been proven to be a moderating variable that has a positive effect on fraud
detection. However, (Alamri
et al., 2017) stated that experience does
not affect audit judgment.
Expertise is
an important element that an independent auditor must have to work as a
professional in detecting fraud (Kahfi
Lubis & Meutia, 2019). Furthermore (Muchlis
et al., 2015; Ningtyas
et al., 2018) stated that the auditor's
interpersonal skill component could understand the symptoms of detecting fraud
well, and expertise has an important role in detecting fraud.
Ethics
originally came from the Greek word “Ethos” (singular form). The application of
this ethics greatly influences the auditor's ability to detect fraud (Rinaldi,
2017). According to (Kahfi
Lubis & Meutia, 2019), the professional code of
ethics for accountants regulates various things and principles that must be
attached to auditors, as well as technical audit standards that have been
established, all of which, of course, direct auditors to the best achievements in
carrying out their duties and functions as auditors.
There is
currently very little public trust in the government regarding development
planning because the development that has been prepared is not following the
results in the field. For this reason, a professional auditor must be able to
provide an objective assessment without taking sides in auditing existing
problems, namely being fair, impartial, intellectually honest, and most
importantly free from conflicts of interest or being under the influence of
other people. An auditor must uphold the rules of professional ethics in
carrying out their duties. Professionalism in professional ethics implies
pride, commitment to quality, dedication to clients' interests, and a sincere
desire to help with the problems faced so that society can trust the profession
(Hayati
et al., 2019).
In detecting
findings of fraud in SKPD financial management, an auditor must develop a good
internal auditor system to make detecting and preventing fraud easier. Research
regarding the implementation of the function of the government's internal
supervisory apparatus in supporting the level of fairness of SKPD financial
management, where the results of the research show that detecting findings of
fraud is by looking at indications of possible fraud. Detecting fraud is not
easy as has been done by (Siwy
et al., 2016) namely: 1) one of the most
important things in detecting fraud is the absence of documents and
uncooperative SKPD or vice versa, where the SKPD is overcooperative. 2) it
seems that the symptoms of fraud in the audit make the auditor investigate
these symptoms even more, so that fraud can be detected earlier with the
presence of symptoms that indicate SKPD overcooperation. 3) There is a
follow-up to the findings, whether suggestions from the findings have been
followed up or not, and finally ensuring whether fraudulent irregularities do
not occur again in subsequent examinations.
Cressey's theory of the fraud triangle was first introduced in 1953 by
Cressey, he stated that initially, trustworthy people can become traitors when
they face serious financial problems, resulting in the intention of committing a
violation. From the hypothesis that has been explained, Cressey coined the
fraud triangle, which describes the existence of financial needs that cannot be
shared with people as pressure factors, opportunity factors, and
rationalization factors (Ahyaruddin & Azmi, 2019).
The implementation of professional experience, expertise, and
professional ethics is related to Cressey's theory that the fraud triangle is
about information about the quality of an auditor in finding fraud in SKPD
financial management with pressure factors, opportunity, and rationalization.
In this regard, fraud is an act of deception, cunning, and other
dishonest methods carried out by a person or entity. It can result in several
unfavorable benefits for the individual, entity, or other party (Guelpa et al., 2017). To
improve the quality of auditor performance in finding financial management
fraud, efforts are needed to increase the professional experience, expertise,
and professional ethics of government internal supervisory officials by
referring to the rules that apply in auditing financial management in each
SKPD, because of the forms of fraud. Can be known more quickly.
The Influence of Professional Experience of Government Internal
Supervisory Officials on Findings of Fraud in SKPD Financial Management
If an auditor has sufficient experience, it can support the quality of
the audit produced. Apart from that, with the experience an auditor has, he
will be accustomed to dealing with problems or similar work. This proves that
the more experience an auditor has, the more responsibility the auditor can
have in detecting fraudulent financial statements (Adnyani et al., 2014).
The research results of (Anggriawan, 2014; Maria. & Elisa, 2014) work
experience positively affect the auditor's ability to detect fraud. The
research hypothesis carried out is as follows:
H₁:
The professional experience of the Government Internal Supervisory Apparatus
has a positive influence on the discovery of fraud in SKPD financial management
Expertise
of Government Internal Supervisory Apparatus on Fraudulent Findings in SKPD
Financial Management
Expertise is an important element that an independent auditor must have
to work as a professional in detecting fraud. Expertise must be measured based
on length of work experience, level of position, and type of information used.
Expertise can be seen from the type of information used by having professional
abilities that every auditor must have (Kahfi Lubis & Meutia, 2019).
The research results (Sukma & Paramitha, 2020) state
that expertise has a negative effect, meaning that expertise does not affect
financial report fraud. However, this is different from (Kahfi Lubis & Meutia, 2019), who
stated that expertise positively influences the detecting fraud. The hypothesis
carried out is:
H₂:
The expertise of Government Internal Supervisory Officials has a negative
effect on findings of fraud in SKPD financial management
The
Influence of Professional Ethics of Government Internal Supervisors on
Fraudulent Findings in SKPD Financial Management
Ethics originally comes from the Greek word Ethos (singular form). The
application of this ethics is a philosophy that studies good or bad as well as
human attitudes and behavior which are based on rules/guidelines/norms, both
what should be done and what should not be done. The application of this ethics
greatly influences the auditor's ability to detect fraud (Rinaldi, 2017).
The research results of (Triyanthi & Budiartha, 2015; Hayati et al., 2019) state
that professional ethics has a positive effect on the performance of internal
auditors, namely that the higher an auditor's professional ethics, the higher
the audit performance in auditing financial management. The hypothesis carried
out is as follows:
H₃:
The professional ethics of Government Internal Supervisory Officials have a
positive effect on findings of fraud in SKPD financial management.
METHOD
This research was carried out in Simeulue Regency using descriptive
quantitative research methods. The population of this research is all Regional
Work Units (SKPD). The respondents in this research were Government Internal
Supervisory Apparatus (APIP) at the Simeulue Regency Inspectorate, totaling 28
people. Testing of this research instrument was carried out on 28 respondents
with research analysis units of 45 SKPD, including 17 respondents each filling
in 2 research questionnaires, namely 2 x 17 = 34 copies, while the other 11
respondents each filled in 1 research questionnaire, namely 1 x 11 = 11 copies
at the Simeulue Regency Government inspectorate. Descriptive analysis explains
respondents' answer choices 1 to 5, which reflect the level of intensity of
answers regarding the question indicators with the reliability perceived by the
respondent. The source of data collection in this research is primary data by
distributing questionnaires directly to all respondents. After the data is
collected, the data is processed using data quality tests (consisting of
validity tests and reliability tests) and classical assumption tests
(consisting of normality tests, multicollinearity tests, and heteroscedasticity
tests), then hypothesis tests are carried out (partial tests, coefficient of
determination tests, and simultaneous test).
RESULTS AND DISCUSSION
The results of descriptive
statistical analysis for each variable are presented in Table 2, the results
obtained are:
Table
1. Descriptive Statistical Analysis
|
No |
Variable |
N |
Minimum |
Maximum |
Mean |
|
1 |
Professional Experience (X₁) |
45 |
18 |
25 |
22.67 |
|
2 |
Skill (X₂) |
45 |
24 |
34 |
28.42 |
|
3 |
Professional Ethics (X₃) |
45 |
20 |
25 |
23.78 |
|
4 |
SKPK Financial Report Fraud Findings (Y) |
45 |
10 |
23 |
17.78 |
Source: Processed primary
data (2022).
Table 1 shows
that of the 5 statements regarding the professional experience of government
internal supervisory officials, the average answer was 22.67, with a minimum
answer value of 18 and a maximum of 25. From the 7 statements regarding the
expertise of government internal supervisory officials, the average answer was
28.42, with The minimum answer value is 24. The maximum is 34, and of the 5
statements regarding the professional ethics of government internal supervisory
officials, the average answer is 23.78, with a minimum answer value of 20 and a
maximum of 25. This shows that the professional experience, expertise, and
professional ethics of supervisory officials Government interns already have
the ability to audit SKPD financial reports.
Reliability
Test
Table 2.
Reliability Test
Results
|
No |
Variable |
Variable Items |
Cronbach's Alpha |
Information |
|
1 |
Professional Experience |
5 |
0.669 |
Reliable |
|
2 |
Skill |
7 |
0.455 |
Less
Reliable |
|
3 |
Professional ethics |
5 |
0.703 |
Reliable |
|
4 |
Findings of SKPD Financial Management Fraud |
8 |
0.736 |
Reliable |
Source: Primary Data 2022 (processed).
Based
on Table 2, the reliability analysis of the Cronbach Alpha value for
each variable is above 0.6, while one skill variable in the reliability test
has a value below 0.6, namely 0.455. This shows that overall, the reliability
measurements in this study are suitable for use
Multicollinearity
Test
Table
3. Multicollinearity
Test Results
|
Independent Variable |
Tolerance |
VIF |
Information |
|
Professional
Experience (X₁) |
0.941 |
1,063 |
There is no multicollinearity |
|
Expertise
(X₂) |
0.966 |
1,035 |
There is no multicollinearity |
|
Professional
Ethics (X₃) |
0.942 |
1,061 |
There is no multicollinearity |
Source: Research Results,
2022.
Based on Table 3, the tolerance value for the variables of
professional experience, expertise, and professional ethics has a value of more
than 0.10, and the VIF value is less than 10. Thus, the independent variable
regression equation model does not contain multicollinearity, so it meets the
assumptions of the multicollinearity test and can be used.
The
multicollinearity test in this study was carried out using the Variance
Inflation Factor (VIF) if the tolerance value is > 0.10
and the Variance Inflation Factor (VIF) value is < 10, there is no
multicollinearity between variables (Ghozali, 2016).
Heteroskedasticity
Test
The heteroscedasticity test is used to test a regression model whether there is an inequality of variance from the residuals in one observation to another. Testing heteroscedasticity on scatterplot graphs, the data is spread randomly or the distribution is irregular. It does not form a certain pattern, so it can be interpreted that there is no heteroscedasticity in the regression equation model. The results of the heteroscedasticity test are presented in Figure 1.
Figure 1. Heteroskedasticity
Test Results
Multiple
Linear Regression Analysis Test
Table
4. Multiple Linear Regression Analysis Test Results
|
Coefficientsa |
|||||||||||||
|
Model |
Unstandardized Coefficients |
Standardized Coefficients |
|
|
Collinearity Statistics |
||||||||
|
B |
Std. Error |
Beta |
t |
Sig. |
Tolerance |
VIF |
|||||||
|
1 |
(Constant) |
24,694 |
4,901 |
|
5,038 |
<.001 |
|
|
|||||
|
Experience |
-.587 |
,148 |
-.416 |
-3,976 |
<.001 |
,941 |
1,063 |
||||||
|
Skill |
-.080 |
,097 |
-.085 |
-.822 |
,416 |
,966 |
1,035 |
||||||
|
Ethics |
1,149 |
,165 |
,730 |
6,977 |
<.001 |
,942 |
1,061 |
||||||
|
a. Dependent
Variable: Findings |
|||||||||||||
Source: Processed primary
data (2022).
Based on the
results of data processing using the SPSS program as in Table 4, the following
multiple linear regression equation is obtained:
. Y = 24.694 – 0.587 X₁
- 0.080 X₂
+ 1.149
X₃ + 4.901
From the results of the regression
equation model that has been presented, it is clear that:
The
constant coefficient value is 24.694. This is if the dependent variable has a
value of 24.694, it will have a positive impact if each independent variable
has a value of 0. The regression coefficient on the professional experience
variable has a value of -0.587, which means the regression coefficient value is
negative, namely for every one percent increase in the professional experience
variable, assuming that other variables remain constant. This will reduce
findings of SKPD financial management fraud by 0.423. The regression
coefficient on the expertise variable has a value of -0.080, which means the
regression coefficient value is negative, namely for every one percent increase
in the expertise variable with the assumption that if other variables remain
constant, it will reduce findings of SKPD financial management fraud by 0.083.
The regression coefficient on the professional ethics variable has a value of
1.149, which means the regression coefficient value is positive, namely for
every one percent increase in the professional ethics variable, with the
assumption that if the other variables remain constant, it will increase
findings of SKPD financial management fraud by 1.149.
Simultaneous
Test (F statistical test)
A simultaneous test (F statistical test) was carried out to show whether
the independent variables together, namely the professional experience,
expertise, and professional ethics of government internal supervisory officials
regarding findings of SKPD financial management fraud, affected the independent
variables. The results of the F statistical test obtained an F value of 18,630
with a significance value of 0.01. This shows that this regression model is
suitable to be used because the significant value is smaller than 0.05. It can
be said that the independent variables, namely professional experience,
expertise, and professional ethics, simultaneously influence the dependent
variable, namely the discovery of SKPD financial management fraud. This means
that in the simultaneous test Ƿ₁
Ƿ₂
And Ƿ₃
≠ 0 then
Hₐ is accepted. The results of the F statistical test are presented in Table
5.
Partial Test (t statistical test)
The result of hypothesis testing is
that Hₐ is
accepted. This means that professional experience shows
a t-test result value of 0.001 < 0.05, which means that professional
experience significantly affects findings of SKPD financial management fraud. The
t-test results for expertise show a value of 0.416 > 0.05, which means that
expertise does not influence findings of fraud in SKPD financial management, and professional ethics shows
the results of the t-test of 0.001, this means that professional ethics has a
significant effect on findings of fraud in SKPD financial management. Variable
findings of SKPD financial
management fraud explained by the
professional experience
and professional ethics of Government Internal Supervisory Apparatus together is
54.6%. So it can be concluded that Ƿ₁ and Ƿ₃ ≠ 0 then Hₐ is accepted.
The influence of the professional
experience of government internal supervisory officials on findings of fraud
in SKPD financial management
in Simeulue Regency
The research
results show that the t-test value for the professional experience variable is
0.001, which is smaller than α, which is 0.05. The path coefficient with a
negative direction has a value of -0.587, which means the regression
coefficient value is negative, namely for every one percent increase in the
professional experience variable with the assumption that if other variables
remain constant, it will reduce findings of SKPD management fraud by 0.587.
Thus, the hypothesis H₁ is accepted, namely that professional experience
influences the discovery of SKPD financial management fraud. The results of
this research are in line with (Anggriawan,
2014; Maria. & Elisa, 2014)
state that work experience influences the auditor's ability to detect fraud. The results of this
research also stated (Rahmawati
& Usman, 2014) that the more a person's
experience increases, the more skilled the individual will be in completing
each task.
However, (Larasati
& Puspitasari, 2019) stated in their research
that experience does not affect the auditor's ability to detect fraud. This
research is also in line with (Supriyanto
& Wahyono, 2014) that auditor experience
has no influence in detecting fraud because perpetrators depend on
sophistication in committing fraud.
The
influence of the expertise of government internal
supervisory officials on findings
of fraud in SKPD financial management in Simeulue Regency
The research
results show that the expertise of the government's internal supervisory
apparatus did not influence the discovery of financial management fraud in
Simeulue Regency. This means that the t-test value for the skill variable is
0.416, greater than α, 0.05. Thus, the hypothesis H₂ is rejected.
Namely, that expertise does not affect findings of SKPD financial management
fraud. The results of this research align with (Sukma
& Paramitha, 2020), which state that expertise has a negative effect, meaning that expertise does
not affect financial report fraud.
However, this
is different from the research results from (Kahfi
Lubis & Meutia, 2019), which state that expertise positively influences detecting fraud. This
research is also in line with (Kartikarini
& Sugiarto, 2016), who state that auditors
who have more expertise are better at understanding the signs of fraud
occurring around them. (Narayanti
& Suryanawa, 2017) their research also stated
that expertise positively influences audit quality in finding fraudulent
financial management, the same as (Anggun
Pratiwi Ardhi et al., 2020) stated that expertise
significantly positively influences audit quality in finding fraudulent
financial statements.
The influence of
professional ethics of government internal supervisory officials on findings of fraud
in SKPD financial management
in Simeulue Regency
The research
results show that the professional ethics of government internal supervisory
officials influenced the discovery of financial management fraud in Simeulue
Regency. It can be interpreted that the high/low level of financial management
fraud findings is influenced by the professional ethics of the government's
internal supervisory apparatus carried out by each SKPD. The result of the t-test
value on the professional ethics variable is 0.001, which is smaller than
α, which is 0.05. The regression coefficient for the professional ethics
variable has a value of 1.149, which means the regression coefficient value is
positive, namely for every one percent increase in the professional ethics
variable with the assumption that if other variables remain constant, it will
increase findings of SKPD management fraud by 1.149. Thus, the hypothesis
H₃ is accepted, namely that professional ethics influences findings of
fraud in SKPD financial management. The results of this research are in line
with (Triyanthi
& Budiartha, 2015), who stated that professional ethics has a positive effect on the
performance of internal auditors, namely the higher the professional ethics of
an auditor, the higher the audit performance in auditing financial management (Hayati
et al., 2019) also agree in their
research stating that auditor ethics have a positive effect on audit quality,
the higher the level of auditor ethics will improve the quality produced.
However, this
is different from (Triana,
2017), who stated in her
research that auditor ethics does not influence audit results, meaning that
good or bad auditor ethics on audit quality does not influence findings of
financial management fraud. The results of this research are in line with (Rebecca,
2021) who stated that auditors'
professional ethics do not have a significant effect on audit quality in
finding financial management fraud.
CONCLUSION
The
professional experience of government internal supervisory officials influences
the discovery of fraudulent SKPD financial management in Simeulue Regency.
Partially, the expertise of the government's internal supervisory apparatus
does not influence the findings of fraudulent SKPD financial management in
Simeulue Regency. The professional ethics of government internal supervisory
officials influence the discovery of fraud in SKPD financial management in
Simeulue district. There are several limitations that researchers have in
conducting this research, namely. Firstly, the data in this study only used
questionnaires and did not use in-depth interviews, so in-depth information
from respondents was not obtained. The two respondents in this research were
only limited to the Simeulue Regency Government Internal Supervisory Apparatus
(APIP) Auditor to explore problems regarding findings of fraudulent SKPD
financial management. It would be best for further research to be conducted on
the Government's external auditor (BPK) so that there is a comparison between
internal and external auditors. Research into the professional experience,
expertise, and professional ethics of government internal supervisory officials
is expected to be useful and make a real contribution. For this reason, it is
necessary to carry out further, more in-depth research by conducting research
in more than one district. It is hoped that further research can increase the
number of respondents so that the research results are easier to conclude in
general. Future research can replace or add independent variables such as time
pressure, knowledge, ability to think, workload, and auditor independence so
that factors can be found that more strongly influence the discovery of SKPD
financial management fraud.
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