ORCID Profile
0000-0003-0787-0730
Current Organisation
Universitas Padjadjaran
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Publisher: EconJournals
Date: 05-2019
DOI: 10.32479/IJEEP.7752
Publisher: Siree Journals
Date: 2022
Publisher: Siree Journals
Date: 2021
Publisher: Springer Science and Business Media LLC
Date: 09-2022
Publisher: Informa UK Limited
Date: 20-04-2023
Publisher: Emerald
Date: 28-02-2023
Abstract: The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance (GRC) implementation, the quality of internal audits and management's commitment to improving the ability to detect corruption and its impact on the company's financial performance. This paper used primary and secondary data. Financial statement data and survey results from participants in 69 state-owned companies were analyzed using the Partial Least Square method. There was a positive and significant effect of the integrated GRC implementation, quality of internal audit and management's commitment to increasing the organization's internal capability in detecting corruption. However, the failure to detect corruption mediates the effect of management commitment on financial performance. Besides, the organization's three internal factors could be better because their functions could be more optimal and require further improvement. State-owned companies are continuing to be restructured, so these results can be helpful for now. However, they must update continuously with developments related to the composition and classification of state-owned companies. Organizations can improve their ability to detect corruption in the workplace by using an early warning system such as the integrated GRC, internal audit quality and a high commitment from management. To the author's limited knowledge, empirical research on integrated GRC implementation, internal audit quality and management commitment are still rare if they improve the detection of corruption ability. It uses the factors that cause corruption in the fraud hexagon to analyze the financial performance.
Publisher: Informa UK Limited
Date: 27-06-2023
Publisher: Emerald
Date: 24-02-2022
Abstract: Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has changed, can carry out anti-corruption activities from within the organization through a management system. Currently, the business world recognizes the existence of an integrated governance, risk management and compliance (GRC), where one of the goals is to overcome the risk of corruption in the organization. Therefore, this study aims to clarify the concept of integrated GRC implementation within the organization through previous studies from 2007 to 2021. This study was designed in a systematic literature review based on five journal publishers’ articles/journals from the Web of Science, Scopus and Google Scholar databases. Keywords used to search consist of Anti-Corruption (AC) Governance (G) Risk Management (RM) Compliance (C) GRC. The four keywords G, RM, C and GRC, are filtered based on articles that correlate with AC. Overall, this review shows a few concepts for integrated GRC implementation in organizations that effectively support the prevention and detection of corruption. Although no empirical research has been found in the literature review, these three GRC silos – governance, risk management and compliance – support anti-corruption. In other words, it is hoped that the successful implementation of the integrated GRC in the future can improve the anti-corruption capabilities to be achieved in every organization. Research only discusses one internal function within the organization, of the many internal functions that are known to detect and prevent corruption. Organizations can use this review to understand the importance of internal functions in combating the risk of corruption with a more consistent and committed commitment to implementing an integrated GRC. As far as the authors’ search is concerned, there is no review of the concept of integrated GRC implementation against anti-corruption. It invites researchers to examine the actual implementation of this integrated GRC in organizations.
Publisher: LLC CPC Business Perspectives
Date: 13-10-2023
Publisher: SynthesisHub Advance Scientific Research
Date: 2023
Publisher: Emerald
Date: 17-03-2023
DOI: 10.1108/JIABR-02-2021-0076
Abstract: This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. The analysis unit is the internal auditor in internal control unit at state Islamic religious higher education in Indonesia. Data processing used covariance-based structural equation modeling using Lisrel Software and the Sobel test to verify the direct and indirect effects. This study found empirical evidence that professional commitment and emotional intelligence positively impact the ability to detect fraud. Commitment to ethics and emotional intelligence has a negative effect on reduced audit quality behaviors. Furthermore, this study also provides that commitment to ethics and emotional intelligence indirectly impacts on the ability to detect fraud through reduced audit quality behaviors. The organization periodically monitors auditors’ behaviors, especially reduced audit quality behaviors, during the audit process and encourages regulators to formulate policies related to increasing the ability to detect fraud. This study provides knowledge regarding the driving force of internal auditors to mitigate reduced audit quality behaviors and increase the ability to detect fraud.
Publisher: MDPI AG
Date: 15-11-2022
DOI: 10.3390/ECONOMIES10110284
Abstract: The quality of employee skills and job commitments, measured based on their retention, is essential in the current rapidly changing technological world. This study aimed to identify the influences of corporate governance (CG), internal control (IC), and corporate reputation (CR) on employee engagement (EE) with democratic leadership style as the moderating variable. Data from 276 companies with 606 respondents were collected using a Google form questionnaire sent to logistics companies that are members of the Indonesian Logistics and Forwarders Association (ILFA) and analyzed using the Partial Least Square–Structural Equation Modeling (PLS–SEM) with the help of SmartPLS 4.0.7.8 software. The results showed that corporate governance, reputation, and internal control positively influence employee engagement. Furthermore, the democratic leadership style does not strengthen the effects of corporate governance, internal control, and corporate reputation on employee engagement. This implies that leaders of the Indonesian logistics and forwarders industry should find a more suitable leadership style for their respective organizations because democratic leadership may not always be the best choice.
Publisher: Journal of Eastern European and Central Asian Research
Date: 04-02-2022
Abstract: The purpose of this study is to investigate the conceptual model of successful use of financial applications that is influenced by environmental uncertainty and manager competence.Quantitative research is used to examination the conceptual model developed. Data collected was used as primary data by distributing questionnaires to respondents. The target population is 478 management accounting units in 118 SOEs in Indonesia. The s le size is 100 SOEs manager who selected by simple random s ling technique . The data analyzed using Structural Equation Model. The results show that the researcher's conceptual model's suitability can be tested. The environmental uncertainty variable empirically has a negative impact on success implementation of financial applications. The manager's competence variable positively affects the successful implementation of financial applications. The negative direction shown as a result of environmental influences uncertainty on the successful use of financial applications can occur. The results of the study have an important contribution in determining the success of using financial applications in SOEs companies in Indonesia, wherein daily practice, environmental uncertainty factors and manager competencies have proven to be very influential on the successful use of financial applications, especially during the COVID-19 pandemic which has not completely subsided.
Publisher: LLC CPC Business Perspectives
Date: 10-01-2023
DOI: 10.21511/BBS.18(1).2023.03
Abstract: This study examined the direct effect of brainstorming on fraud risk assessment at credit card issuing banks in Indonesia. Therefore, it was expected to help improve their performance in dealing with various credit card frauds. This study involved 80 participants from the credit card fraud risk management team from four major credit card issuing banks in Indonesia, consisting of the risk management team (anti-fraud specialist) and the internal auditor team. The research was analyzed using the experimental method with a 2X1 factorial design. Analysis of Variance (ANOVA) would test the experimental data. The in iduals’ performance (without brainstorming) or the brainstorming group was analyzed using the statistical ANOVA technique. ANOVA analysis produced a sig value of less than 1% and an F-count of 50.556 & 0.143443, which was higher than the F-table. The ANOVA test results concluded that there were differences in assessing the fraud between the respondents with brainstorming and those without it. Through the brainstorming method, it turned out that the respondents in the fraud risk management team provided a more accurate credit card fraud risk assessment from the point of view of the fraud causes and the credit card fraud impacts.Hence, it is crucial for credit card issuing banks in Indonesia to consistently implement anti-fraud governance by adopting brainstorming to produce a better fraud risk assessment. AcknowledgmentsThis research was conducted as part of the process of study completed at the University of Padjadjaran, Bandung, Indonesia. Very special thanks to the participants from major credit card issuer banks who have participated in this research.
No related grants have been discovered for Harry Suharman.