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Facts, Causes And Corruption Prevention: Evidence In Indonesian Ministries

Author

Listed:
  • Anisa Arismaya
  • Intiyas Utami

    (Magister Accounting, Satya Wacana Christian University, Salatiga, Indonesia
    Magister Accounting, Satya Wacana Christian University, Salatiga, Indonesia)

Abstract

This study aims to track corruption cases and describe the causes of corruption in the Indonesian ministry in 2016, 2017, 2018 using descriptive analysis. Data on corruption cases is taken from Indonesian online media news. Furthermore, identifying the level of implementation of the violation reporting system in the Indonesian ministry by using content analysis from the whistleblowing system website in 21 ministries in Indonesia using categorical items from the whistleblowing system implementation according to the KNKG 2008. The results of the study showed that 21 Indonesian ministries applied 19.84 % of the reporting system which means it is in accordance with the reporting system criteria in accordance with the 2008 KNKG. This research will be input for the Indonesian ministry in implementing the reporting system and contribute in the field of accounting as a fraud prevention tool. This research update is carried out by conducting studies for each ministry in Indonesia that has a whistleblowing system website.

Suggested Citation

  • Anisa Arismaya & Intiyas Utami, 2019. "Facts, Causes And Corruption Prevention: Evidence In Indonesian Ministries," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(2), pages 95-106, May.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:2:p:95-106
    DOI: 10.20885/jca.vol1.iss2.art3
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    References listed on IDEAS

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    1. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
    2. George Gilligan, 2007. "Financial Crime In Australia," Economic Affairs, Wiley Blackwell, vol. 27(1), pages 10-13, March.
    3. Philmore Alleyne, 2016. "The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 17(2), pages 190-210, May.
    4. Lambsdorff,Johann Graf, 2007. "The Institutional Economics of Corruption and Reform," Cambridge Books, Cambridge University Press, number 9780521872751.
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    Cited by:

    1. Frandyo Izak Muskita & Intiyas Utami & Aprina Nugrahesthy Sulistya Hapsari, 2019. "Effectiveness Testing Of Reporting Systems And Organizational Responses Toward Whistleblowing Intentions," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 131-144, May.

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    More about this item

    Keywords

    fraud; whistleblowing system; website of ministry;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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