Yogyakarta, December 4, 2020. The Master of Science and Doctoral Program of FEB UGM has held an Open Exam for Doctoral Promotion for Promovendus Priyastiwi, S.E., M.Si., Ak., CA. Dean of FEB UGM, Mr. Eko Suwardi, M.Sc., Ph.D. acting as chairman of the doctoral promotion exam as well as opening the event. Attending the open exam this time, Prof. Abdul Halim as the promoter and Ertambang Nahartyo, M.Sc., Ph.D., CMA., Ak., CA., as the co-promoter. Also, present in this session was the assessment team, including Rusdi Akbar, M.Sc., Ph.D., CMA., Ak., CA., Aprilia Beta Suandi, M.Ec., Ph.D., Prof. Dr. Nurdiono, M.M., CPA., Ak., CA., CSRS; as well as a team of examiners, namely Prof. Indra Bastian, M.B.A., Ph.D. and Setiyono, M.B.A., Ph.D., Ak., CA. Also present were the families of doctoral candidates, work relatives from STIE Widya Wiwaha, and all guests.
The open doctoral exam is opened by the chairperson of the session to be then given the opportunity to the promoter, co-promoter, assessment team, and examiner team to provide questions related to the research that has been carried out. Promovendus managed to defend his opinion and answer questions related to his dissertation entitled “The Effect of Protection Guarantees, Error Risk, and Trust Mediation on Fraud Reporting on Anonymous Reporting Channels”, so he passed with the predicate “very satisfactory”.
For information, Dr. Priyastiwi, M.Si., Ak., CA. exam three things. First, examining the effect of certification and quality assurance of protection on intentions to report fraud against government organizations in Indonesia. Second, examining the effect of certificate and the quality of the protection guarantees provided to whistleblowers on the intention to report fraud mediated by the trust variable. And finally, this study also examines the effect of error risk on an intention to report fraud. This research was conducted with an internet-based experiment with master student participants and employees.
Dr. Priyastiwi, M.Si., Ak., CA. officially holds the 5003rd doctorate who passed the exam at UGM and the 294th who passed at FEB UGM. Prof. Abdul Halim as the promoter congratulated and conveyed that the challenges of the tridarma of higher education in the future would be even higher and advised to continue to serve in the tridarma of higher education, especially research in the field of accounting.