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Disusun oleh:
Malang
2017
REVIEW JURNAL 2
1. Tujuan Penelitian :
menguji beberapa hubungan antara kesadaran korupsi yang diinspeksi oleh persepsi
tentang keberadaan korupsi dan dukungan terhadap program anti korupsi, sensitivitas
etika, skeptisisme profesional dan penilaian risiko korupsi auditor internal pemerintah
di Indonesia.
2. Subjek Penelitian :
auditor internal pemerintah di Indonesia
3. Metode Penelitian :
dengan mengirimkan kuesioner kepada auditor internal pemerintah di Indonesia.
Sebanyak 800 kuesioner dikirim ke 33 kantor auditor internal pemerintah daerah yang
dipilih secara acak dari tiga provinsi. Dari kuesioner yang telah dikirim, sekitar 250
dikembalikan namun ada 24 kuesioner yang tidak dapat dianalisis karena jawaban
tidak lengkap, oleh karena itu hanya 226 kuesioner yang cukup untuk dianalisis.
pemodelan persamaan struktural (SEM) dengan software AMOS
4. Alasan Penelitian :
Auditor internal memiliki fungsi penting dalam mencegah dan mendeteksi
kecurangan karena kebanyakan kecurangan laporan keuangan. Selain perannya dalam
melayani kebutuhan manajemen, auditor internal lebih bertanggung jawab dalam
mendeteksi kecurangan. Dibandingkan dengan auditor eksternal, auditor internal
cenderung mencari kecurangan
Sebagai implikasi untuk penerapan standar ini, efektivitas fungsi auditor internal
dalam organisasi dapat diukur dengan bagaimana mereka dapat mencegah, mencegah
dan mendeteksi kecurangan, dimana organisasi pemerintah adalah bagaimana auditor
internal pemerintah dapat mencegah, mencegah dan mendeteksi korupsi
5. Variabel Dependen :
Risk assesment
6. Variabel Independent :
Perception of Corruption Existence
Support to Anti Corruption Program
Professional Skepticism
Ethical Sensitivity
7. Langkah-langkah :
Hipotesis pertama adalah mencoba mengeksplorasi hubungan antara persepsi
Keberadaan dan sikap korupsi untuk mendukung program anti korupsi
ada hubungan positif antara persepsi terhadap korupsi dengan
Sikap mendukung program anti korupsi
Hipotesis kedua berkenaan dengan pengaruh persepsi korupsi
Eksistensi skeptisisme profesional. Model determinan profesional Nelson
Skeptisisme (Nelson 2009) menggambarkan bahwa penilaian skeptis dipengaruhi
oleh bukti-bukti. Masukan risiko tinggi terhadap lingkungan korupsi. Dari perspektif
itu, secara teoritis.
Penilaian tentang tindakan apa yang harus diambil Bila individu memiliki kesadaran
tentang Dilema moral, ia akan mengatur tentang tindakan apa yang harus ditempuh
saat menghadapi Dilema etika dilapangan
hipotesis no. 3, analisis SEM menunjukkanBahwa ketika auditor mendukung program
anti korupsi, mereka akan menanggung risiko tinggi.
Hipotesis keempat adalah menjelaskan pengaruh sensitivitas etis terhadap persepsi
Keberadaan korupsi Hasilnya mengonfirmasikan proposisi bahwa jika auditor
memiliki tingkat yang lebih tinggiSensitivitas etis, dia akan merasa lebih tinggi
tentang keberadaan korupsi di lingkungannyaTerutama dengan risiko tinggi terhadap
lingkungan korupsi. Hasil ini mendukungKerangka teoritis tentang kepekaan etis
sebagai kemampuan untuk mengidentifikasi yang menonjolAspek dilema etis yang
melibatkan kemampuan melihat implikasi aksi di luarLingkungan seseorang dalam
konteks gambaran sosial yang lebih luas
Analisis terakhir berkaitan dengan pengaruh skeptisisme profesional terhadap risiko
Penilaian, dengan hasil koefisien regresi adalah 0,419 dengan probabilitas signifikan,
Menunjukkan bahwa ada efek positif dari skeptisisme profesional terhadap penilaian
risiko
8. Hasil penelitian :
Kesadaran, yang diukur dengan persepsi tentang keberadaan korupsi dan dukungan
terhadap antiProgram korupsi, kepekaan etis, skeptisisme profesional dan penilaian
risiko
korupsi. Ada pengaruh positif persepsi tentang keberadaan korupsi terhadap
dukungan
Untuk program anti korupsi, mendukung program anti korupsi dalam penilaian risiko,
Kepekaan etis terhadap persepsi tentang keberadaan korupsi, dan profesional
Skeptisisme pada penilaian risiko.
CORRUPTION AWARENESS, ETHICAL SENSITIVITY, PROFESSIONAL
SKEPTICISM AND RISK OF CORRUPTION ASSESSMENT: EXPLORING
THE MULTIPLE RELATIONSHIP IN INDONESIAN CASE
Ashari
Abstract
This study examine the multiple relationship between corruption awareness as proxied
by perception about corruption existence and support to anti corruption program, ethical
sensitivity, professional skepticism and risk of corruption assessment of government
internal auditor in Indonesia. Based on the model of ethical decision making proposed
by Rest (1986) and Jones (1991) and response on questionnaire from 33 regional
government internal audit office of three province, I investigate the hypothesis of (1) the
effect of perception of corruption existence on support to anti corruption program, (2)
perception about corruption existence on professional skepticism, (3) support to anti
corruption program on risk assessment, (4) ethical sensitivity on perception about
corruption existence, (5) ethical sensitivity on risk assessment, (6) professional
skepticism on ethical sensitivity, and (7) professional skepticism on risk assessment. My
result show that for hypothesis no. 1,3,4, and 7, there are significant positive
relationship, and for hypothesis no.2,5,6 there are no significant relationship. This study
contribute to theoretical consideration about the variables in exploring auditor risk
assessment. Also this study providing preliminary evidence in practicing area about
team selection in conducting audit task.
1. Introduction
Internal auditor has critical function in preventing and detecting fraud due to
plethora of financial statement fraud (Siegel and Miller, 2010). Besides its role in
serving the need of management, internal auditor are take more responsibility in
detecting fraud. Compared with external auditor, internal auditor tends to find fraud
1
often (Corless, 2009). A study conducted by KPMG (2003) and the Association of
Fraud Examiner (2008) found that external auditor is rarely discovering fraud. Internal
auditor receive an advantage in that they work for single company where they get to
know its people and policies in much greater depth than is possible for external auditor
(Corless, 2009). Because its advantageous, fraud detection in company must be rely on
internal auditor function. The implementation of SAS 82, SAS 99, and section 10A,
also gives new meaning to the importance of the role and responsibility of internal
auditors in deterrence, detecting, investigating and reporting of fraud (Hillison et al.,
1999, Kranacher et al., 2008). As implication for this standard implementation, the
effectiveness of internal auditor function in organization can be measured by how they
can deter, prevent and detect fraud, which government organization is how government
internal auditor can deter, prevent and detect corruption.
In the auditing literature, research studying on the factors that affecting auditor
risk assessment incorporates psychological and sociological factors (Ramamoorti,
2008). As widely disseminated by Association of Certified Fraud Examiner (ACFE),
fraud can viewed from conceptual framework that so called as fraud triangle. The fraud
triangle is having three elements viz., perceived incentives/pressure, perceived
opportunities, and rationalization of fraud behavior, and therefore all three elements of
fraud triangle are influenced by fraud perpetrator’s psychology (Ramamoorti, 2008). As
consequences, these element of fraud triangle can be analyzed using psychology and
sociology perspectives. From psychology perspective, fraud viewed as a deviant
behavior, and it can be analyzed as impact of culture and context of behavior. From
criminology perspective which is the branch of sociology, fraud can be explained by
2
three factor: supply of motivated offender, the availability of the suitable targets, and
the absence of capable guardians (Ramamoorti 2008). When assessing fraud risk, the
auditor must make a judgment about the existence of all three element of fraud triangle,
therefore the process as described by Libby and Lewis (1977) auditor assess risk of
fraud is an interaction between (1) the cues an auditor receives and (2) the auditor’s
assessment of those cues. Hammerley (2011) propose that fraud risk factor
characteristics will effect auditor performance in risk factors identification, hypothesis
generation, risk assessment and audit program modification. Because two auditors may
make different assessments of the same cues, the fraud literature should benefit from
understanding which personal characteristics affect auditor judgment (Watson 2004).
3
unfavorable because Indonesian Government has targeting that CPI is 5.5. This
indicators also showing that there are not improvement in anti corruption program and
Indonesia is still having high risk of fraud and corruption. With the high risk of
corruption in Indonesia, government internal auditors have a crucial function in creating
good government governance and in supporting successful of anti corruption programs.
The importance role of the internal auditor in preventing and detecting fraud,
contradicted with Indonesia’ internal auditor condition. Recent data from Indonesia
Government Internal Auditor Association (AAIPI) showing that 94% of government
internal auditor cannot detect fraud and corruption (Bisnis.com 2012). This lack of
ability in detecting fraud, because, internal auditor is not well developed and it is often
underfunded in government (Dye 2007). Contradicted with performance of internal
auditor in private firm, according to data from AAIPI, Indonesia’s government internal
auditor, are less likely to discover fraud. This unfavorable condition of government
internal auditor, need capabilities improvement in detecting fraud and corruption. This
study provides the preliminary evidence for government and other parties who concern
with improvement of capabilities of government internal auditor in preventing and
detecting corruption.
The remainder of the paper is presented in three main parts. The second section
describes the theoretical foundation and development. The third section describes the
research method and procedures used in this study. The fourth section presents and
discusses the results. The fifth section concludes and highlights for future research.
2.1. Corruption
4
Corruption is defined as the use of public office for private gain, or in other
words, use of official position, rank or status by an office bearer for his own personal
benefit (Myint, 2000). Such behavior included this are: (a) bribery, (b) extortion, (c)
fraud, (d) embezzlement, (e) nepotism, (f) cronyism, (g) appropriation of public assets
and property for private use, and (h) influence peddling. In government activities,
corruption can arise under circumstance such as government contracts, government
revenues, government benefits, time saving and regulatory avoidance, and influencing
outcomes of legal and regulatory processes. According to Klitgaard (1998) corruption
can be set by following equation.
C = R+D-A
5
responsibility to prevent and detect fraud rest with management and those charged with
governance. Auditor performing a preliminary overall fraud risk assessment during
planning based on fraud risk identified and fraud hypothesis generated. The audit
preliminary risk assessment is important determinant of audit effectiveness because its
guide auditor decisions about whether changes to audit program are necessary
(Hammersley, 2011).
6
and irrelevant information. The higher risk of corruption environment may contain
considerable information, which is relevant to internal auditor in order to complete
fraud assessment task. When the fundamental perception of information is occur, it is
possible to achieve the comprehension, which is the synthesis of information perceived
during the perception. The comprehension is go beyond the perception and includes an
in-dept of understanding of the significant of the information. After perception and
comprehension, the final level is the ability to project of future course of action based
on knowledge of the environmental information and comprehension of the situation. In
internal audit profession, perceived element of environment can be measured by
perceived of corruption existence in organization. The level of comprehension for
internal auditor is in-dept understanding of the significant of the corruption information.
The level of the ability to project of future course of action to assess risk of corruption
based on perceived corruption information and awareness about the corruption issues
and attitude to support anti corruption program. I expect that if auditor perceive that
corruption is exist in his environment, he will support to anti corruption program. Also
if auditor where perceived that corruption is exist in his environment, he will have
higher professional skepticism as required by audit standard.
Previous study has been submitted that in order to give due to regard to the
possibility of corruption, an auditor needs to be sensitive to the possibility of corruption
(Labuschagne and Els, 2006). Research conducted by Abdolmohammadi and Owhoso
(2000), concluded that if auditors are not sensitive to fraud issues, they can’t perceive or
assess them and will therefore be unable to incorporate the in audit judgment. The
essential behavior to be measured at the level of awareness is whether the internal
auditor is conscious with something whether he is aware of the existence of some
person, phenomenon, event if state of affairs (Krathwohl et al., 1964). Based on those
literature, I proposes that higher level of attitude to support anti corruption program will
increase auditor risk of corruption assessment.
7
H3: attitude to support anti corruption program has positive effect on risk of
corruption assessment.
The tasks undertaken in the internal audit function require a set of social skills
which may vary across work environments and economies (Siegel & Miller, 2010). In
order to act ethically, individuals must be aware of what is considered right and wrong
within society (Diskerson 2009). But if the ambiguity is exist, it will increases the
likelihood that individuals will be unaware of the ethicality of a given situation. Within
auditing profession, Social consensus will reduces ethical ambiguity (Chia & Mee,
2000; Jones, 1991) and therefore heightens ethical awareness, judgment and behavior.
Dickerson (2009) reported that auditor ethical sensitivity was heightened by the extent
of social agreement surrounding the ethical issues. In this research I proposes that
corruption awareness has a positive effect on ethical sensitivity.
8
impacts in the decision making process to the exclusion of ethical considerations.
Yetmar and Eastman (2000) investigated whether five factors affected a model of
ethical sensitivity using tax practitioners, while Shaub et al. (1993) found a negative
relationship between auditors’ ethical orientation and ethical sensitivity using a survey
with a single ethical scenario. If the auditor is work in high level of unethical
environment (high risk of corruption), he should incorporate this situation on his
judgment about risk assessment. Abdolmohammadi and Owhoso (2000) reported that
senior auditors were sensitive to ethical information in their assessment of the likely of
fraud. Awhoso (2002) also reported that practicing male and female auditor are
sensitive to ethical information when assessing client’s likely of fraud. Based on those
study, here I proposes that ethical sensitivity will increase auditor’ risk of corruption
assessment.
9
been widely recognized as one of auditor professional attribute. SAS No 1, mandates
that auditor must use professional skepticism due to professional care. These
requirements also supported with other audit statement, (AU 230.07, PCAOB 2007 AS
no 5.4, PCAOB 2008).
Questioning mind: This characteristic was found in the SAS No. 82 (AICPA,
1997a), SAS 99 (AICPA, 2002) and ISA 240 (IFAC 2009) definition of
professional skepticism. SAS 99 defines professional skepticism as requires an
ongoing questioning whether the information and evidence obtained suggest
that a material misstatement due to fraud has occurred. In ISA no 240,
professional skepticism was proposed as an attitude that includes questioning
mind and critical assessment of audit evidence. In philosophy literature,
skepticism is also includes the concept of questioning mind or disposition
toward inquiry.
Suspension of judgment: The Auditing Standards, SAS no. 1 indicates the
importance of suspension of judgment when accepting management assertion
until sufficient evidence is collected.
Search for Knowledge: In auditing literature, Mautz and Sharaf (1961) indicate
the importance of curiosity when performing audit. Search for knowledge is
different from concept of questioning mind where questioning mind is related
with some sense of disbelief or doubt, while search for knowledge is more of
general curiosity or interest (Hurtt 2010).
10
Interpersonal understanding: Interpersonal understanding is much related with
evidence evaluation, which deal with the motivation and integrity of the
individual whose provide evidence. Auditing Standard, SAS no. 82, recognize
that potentially misleading evidence might come from client personnel and
recommends corroboration. Wilk and Zimbelman (2004) highlighted that fraud
is considered occurred when there are any interaction of three causal
influences: incentive, attitude, and opportunity. Two causal factors were much
related with subject factor. Thus by having interpersonal understanding, its
posited that auditor will recognize the potential bias, inaccurate, or misleading
information provided by client.
Autonomy: Autonomy is important aspect of auditor characteristics, while he
or she decide when a sufficient level of information has been obtained to
personally satisfy. Mautz and Sharaf (1961) noted that auditor must have
professional courage not only to critically examine and perhaps discard the
proposal from other, but also to submit his own inventions to same kind of
detached and searching evaluation.
Self Esteem: Self esteem refers to individual overall evaluation of his/her
competencies (Rosenberg 1965). Skepticism required a certain level of self
esteem (Hurtt 2010). Self esteem was an important aspect in successful inquiry
(Hookway 1990). By having self-esteem, auditor able to resist persuasion
attempts and challenges another’s assumption or conclusion. When evaluating
evidence, self esteem also increasing auditor awareness about trustfulness
assertion and explanation from client.
11
The two of the dimension of skepticism from Hurtt’ professional skepticism is
questioning mind and suspension of judgment. These two dimension is consistent with
the concept disbelieve which opposite of trust. Kerler and Killough (2009) proposed
that trust about management will negatively affect perceived risk of management fraud.
Many of research conducting in professional skepticism area have been trying to
investigate the relationship between professional skepticism and fraud detection skill
(Carpenter and Reimers 2011; McMillan and White 1993; Payne and Ramsay 2005;
Rose 2007; Saksena 2010). All of these research have been recognized that professional
skepticism is one of auditor’s attribute that will increase auditor skill especially in
performing fraud detection task (Harris and Brown 2000; Munter and Ratcliff 1999;
Sandra et al 2001; Saksena 2010). Payne and Ramsay (2005) indicated that auditor with
low level of skepticism anchoring low fraud risk assessment. Consistent with that
studies, Kerler and Killough studies (2009) also confirmed that trust about management
negatively affected perceived risk of management fraud. Using professional skepticism
in performing audit task will increase auditor sensitiveness of fraud (Carpenter and
Reimers 2011). McMillan and White (1993), Payne and Ramsay (2005), stated that
auditor who having higher professional skepticism also showing higher fraud risk
assessment compared with low professional skepticism. Another research also showing
that higher auditor skepticism increasing auditor sensitiveness to fraud possibility
conducted by management (Rose 2007; Carpenter and Reimers 2011). Based on those
research, I expect that higher level of professional skepticism to be related with higher
risk assessment, stated formally:
12
Image 1
Research Framework
Perception of
Corruption
Support to Anti
Corruption
Professional
Skepticism Risk
Assessment
Ethical
Sensitivity
3. Method
3.1. Sampling and Respondent
Table 1
Respondent Description
13
Central 34 12 315 110 12 98
Java
East Java 37 14 343 86 8 78
West Java 26 7 241 54 4 50
Total 97 33 900 250 24 226
14
or more dependent and independent variable. Other benefit is that by using SEM, we
can analysis relationship among observed variables and latent variables. I used AMOS
software in conducting SEM Analysis.
4. Result
4.1. Descriptive Analysis
The following table 2 presented descriptive statistics from summarized item in the
variables of the study.
Table 2
Survey Respondent
Std
Variable Mean Dev Min Max
Risk Assessment 15.48 2.53 9 20
Perception of Corruption
Existence 27.18 3.37 19 35
Support to Anti Corruption
Program 15.79 2.162 10 20
Professional Skepticism 135.28 13.493 95 166
Ethical Sensitivity 9.87 1.68 5 12
4.2. Reliability
Table 3
Cronbach Alpha Score
Cronbach
Variable Alpha
Risk Assessment 0.89
Perception of Corruption Existence 0.715
Support to Anti Corruption Program 0.835
Professional Skepticism 0.795
Ethical Sensitivity 0.851
15
From those table, its seems that all variables have Cronbach alpha more than
0.7 as proposed by Nunnaly (1978), and it can be concluded that all of variables have
satisfactory internal consistency.
16
Table 4
Model Fit Evaluation
The chi Square value is used as fit indicators of model as a whole. From that table,
it can be concluded that model as a whole having fit with sample data. Consistent with
chi square, another goodness-of-fit measure, also showing that hypothesized model has
been fit with sample data. From aspect of sample adequacy (Hoelter) it also can be
concluded that model was adequately represent the sample data.
Table 5
Regression weight and Probability
17
PC PS 0.110 0.619 H2 Rejected
SAC RA 0.574 0.000 H3 Accepted
ES PC 1.108 0.000 H4 Accepted
ES RA 0.036 0.559 H5 Rejected
PS ES 0.325 0.113 H6 Rejected
PS RA 0.419 0.000 H7 Accepted
Ref:
PC : perception of corruption existence
SAC: support to anti corruption program
RA : Risk Assessment
ES: Ethical sensitivity
PS: Professional Skepticism
That table can be interpreted that except for regression between perception of
corruption to professional skepticism, ethical sensitivity and risk assessment and
professional skepticism to ethical sensitivity, all regression coefficient is significant.
The hypothesis testing The discussion for this result will be presented in following
section.
5. Discussion
18
perception about corruption existence will affect professional skepticism. This study not
supported the proposition that if auditor perceive that corruption is exist in his
environment, auditor professional skepticism will be higher. This unfavorable finding
may be because government internal auditor capabilities is low on detecting
corruption as cited in research background. Future investigation about effect of
corruption perception on professional skepticism may conducted by separating expert
and novice internal auditor.
The second stage after awareness about existence of moral dilemma is the
judgment about what course of action to take. When individual has an awareness about
moral dilemma, he will arrange about what action that must be taken when facing
ethical dilemma situation. In investigating hypothesis no. 3, the SEM analysis showing
that when auditors are support to anti corruption programs, they will anchoring high risk
assessment (coefficient is 0.574, P value is 0.00). This finding providing a support to
Rest’s model, and consistent with prior research (Jones 1991; Jones, Massey & Thorne
2003; Rest 1986). This result also confirm Abdolmohammadi & Owhoso (2000)
Dickerson’s (2009) and Lam & Shi (2007) finding that when making ethical decision
making in this case is risk assessment, auditor is heightened by the extent of social
agreement surrounding the ethical issues.
In the country that most afflicted with corruption such as Indonesia, government
internal auditor must have ethical sensitivity that will effect on auditor response to red
flags. From table 5, it shows that coefficient of regression is 0.036 with non significant
19
probability. This result is not consistent with prior research Ziegenfuus (2001) finding
that auditor ethical sensitivity to ethical issues have positive effect on auditor
assessment on fraud and corruption risk. The difference finding of this study compared
with prior study may be because Indonesia’ internal auditor work in a culture that
permissive to corruption activities.
6. Conclusion
This current research reported about the multiple relationship among corruption
awareness, as measured by perception about corruption existence and support to anti
corruption program, ethical sensitivity, professional skepticism and risk assessment of
corruption. There are positive effect of perception about corruption existence on support
to anti corruption program, support to anti corruption program on risk assessment,
ethical sensitivity on perception about corruption existence, and professional
skepticism on risk assessment. Analysis of three hypothesis, the result is reject the
20
proposition about the effect of perception about corruption existence on professional
skepticism, ethical sensitivity on perception about corruption existence, and
professional skepticism on ethical sensitivity.
The study suffers from several limitations. The results of the current study cannot
be generalized to all government internal audit office, and experience and expertise
levels of internal auditors. This study only employing Indonesia’ government internal
audit office from three province where there are 34 province with rich of culture each
province. Sample size may be increased both in number of province included and in
number of sample, in order to achieve generalization of the result. This study not
separate experience and non experience level of internal auditor which future research
should consider number of hour or years in audit engagement. Finally this study not
divide auditor into level of expertise such certification of auditor. Future research may
involved level of expertise of internal auditor (expert vs. novice) in defining multiple
relationship of variables in this study.
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