Disclosing Professionalism Behaviour of Internal Auditor in Preventing Fraud By Using the Local Cultural Wisdom ‘Longko’ (A Case Study at Toraja Tribe, South Sulawesi, Indonesia)
Abstract
This study aims to disclose the behaviour of professionalism displayed by internal auditors in preventing fraud by using local wisdom and the values of the Torajanese culture, namely longko’. This study was conducted using the qualitative method of ethnomethodology. The professional behaviour of the internal auditors is measured by using dimensions: dedication in profession, social obligations, personal autonomy demands, belief in self-regulation of profession and community affiliation. The longko’ culture was analysed with the dimension of kamalamburan (honesty) and the dimension of karapasan (harmony), two values that are prioritised and preferred by the Torajanese community. The results of this study were interpreted and revealed that internalising the longko’ culture will control the internal auditor’s professional behaviour in fraud prevention and generate a concept of professionalism for the internal auditor based on Torajanese culture in order to achieve a clean organisational governance from fraud.
Keywords: professionalism, internal auditor, fraud, Longko’
References
[1] Abdullahi, Rabiu, and Noorhayati Mansor. Forensic Accounting And Frauds Risk Factors: The Influence of Fraud Diamond Theory. The American Journal of Innovative Research and Applied Sciences. 1(5):186-192. 2015.
[2] Akenbor, C.O and Uwaoma Ironkwe. Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria. Journal of Modern Accounting and Auditing, ISSN 1548-6583. 2014.
[3] Azis N, Mangoting. Y, dan Lutfillah. Q. 2015. Memaknai Independensi Auditor dengan Keindahan Nilai-Nilai Kearifan Lokal Siri’ Na Pacce. Jurnal Akuntansi Multiparadigma. Vol.6 (1),April. Pp 145-156.
[4] Barizah, N., A. Bakar, dan M. Ahmad. 2009. ”Auditor Independence: Malaysian Accountants. Perceptions”. Journal of Business and Management, Vol. 4, (12) pp 129- 141.
[5] Dwi, C dan Effendi. 2013. Pengaruh Profesionalisme Akuntan Forensik Terhadap Kompetensi Bukti Tindak Pidana Korupsi (Studi Kasus di Badan Pemeriksa Keuangan dan Pengembangan Provinsi Jawa Barat).
[6] Dayakisni, T., dan S. Yuniardi. 2008. Psikologi Lintas Budaya: UMM Pess. Malang.
[7] De Jong, Edwin, 2008, Living with the Dead: The Economic of Culture in the Torajan Highlands, Indonesia, Nijmegen University Press, Nijmegen.
[8] Geertz, Clifford, 1973, The Interpretation of Cultures, Basic Books, Inc., New York.
[9] Kamayanti, A. 2016. Metodologi Penelitin Kualitatif Akuntansi. Yayasan Rumah Peneleh, Yogyakarta.
[10] MacLullich, K. K., dan Sucher, P. 2005. A Local Realisation Of Auditor Independence
[11] Construct In Poland: Counteracting ‘Iron Curtain’ Syndrome In Academic Writing. Critical Perspectives On Accounting. Critical Perspectives on Accounting,Vol. 16, No. 5, pp 593-612.
[12] Mead, Margaret, 1961, Cooperation and Competition among Primitive People, Beacon Press., Boston.
[13] Nooy-Palm, Hetty, 1979, The Sa’dan Toraja: A Study of Their Social Life and Religion,Vol. I, Organization, Symbols and Beliefs, KITLV, Leiden.
[14] Rawls, John, 1971, A Theory of Justice, Harvard University Press, Cambridge.
[15] Volkman, Toby, A., 1985, Feast of Honor: Ritual and Change in the Toraja Highlands, University of Illinois Press, Chicago.
[16] Waterson, Roxana, 2009, Paths and Rivers: Sa’dan Toraja Society in Transformation, NUS Press., Singapore.
[17] Paranoan. N. dan Tikupasang W. 2013. Traditional Accounting Practice in Toraja South Sulawesi. E-book. Reviving The Negledted Knowledge.
[18] Paranoan N. dan Pasanda E. 2014. Price Determination Based in Toraja Culture. Asian Journal of Public Affair. Vol 4 (3).
[19] Paranoan N. dan Pasanda E. 2017. Power Behind Price Determination in Torajanese. Journal Research of Financial and Accounting (JRFA). Vol 8(6).
[20] Pasande D.S. 2013. Budaya Longko’ Toraja dalam Perspektif Etika Lawrence Kohlberg. Jurnal Filsafat. Vol 23.(2). Agustus.
[21] Priantara. D. 2017. Ketika Skandal Fraud Akuntansi Menerpa British Telecom dan PwC. Warta Ekonomi, Juni.
[22] Rusdi. M. dan Prasetyaningrum S. 2015. Nilai Budaya Siri’na Pacce dan Perilaku Korupsi
[23] Jurnal Indigenous Vol. 13, No. 2, November pp. 68-86.
[24] Sastiana. 2016. Pengaruh Audit Forensik dan Profesionalisme Auditor terhadap Pencegahan Fraud dengan Kecerdasan Spiritual sebagai Variabel Moderating (Studi Perwakilan BPKP Provinsi Sulawesi Selatan). Thesis. UIN Makassar.
[25] Shenkin.M dan Coulson. A. 2007. Accountability Through Activism: learning from Bourdieu. Accounting, Auditing and Accountability Journal. Vol.20 No 2, pp 297-317.
[26] Sugiyono. 2011. “Metode Penelitian Pendidikan”. Bandung: ALFABETA.
[27] Thontowi, J. 2007. Hukum Kekerasan dan Kearifan Lokal: Penyelesaian Sengketa di Sulawesi Selatan. Fustaka Fahima. Yogyakarta.
[28] Tuanakotta. T.M. 2009. Akuntansi forensik dan Audit Investigatif. Jakarta: Salemba Empat.
[29] Tuanakotta. T.M.2016. Mendeteksi Manipulasi Laporan Keuangan. Jakarta: Salemba Empat.
[30] Windsor, C., dan Warming-Rasmussen, B. 2009. ”The Rise of Regulatory Capitalism And The Decline Of Auditor Independence: A Critical And Experimental Examination Of Auditors’ Conflicts Of Interests”. Critical Perspectives on Accounting, Vol. 20 (2), pp. 267-288.