Yogyakarta – Tuesday, April 23, 2019 Master of Science and Doctorate Program (MD) FEB UGM held an open defense for Felix Joni Darjoko, who works as a employee in State Development Audit Agency (BPKP). Felix Joni Darjoko is a student of Accounting Doctoral Program student who succeeded as the 4435th doctorate who graduated from Universitas Gadjah Mada and the 267th doctorate who graduated from the FEB UGM Doctoral Program with a very satisfying predicate. Dr. Felix Joni Darjoko succeeded in completing his dissertation with the title “The Effect of Fraud Types and Sources of Accountability Preferences Toward Internal Auditors’ Perceived Credibility of Anonymous Whistleblowing Allegations and Investigation Decision”. The promoter team consisted of Prof. Dr. Abdul Halim, M.B.A. as a promoter, Ertambang Nahartyo, M.Sc., Ph.D. and Suyanto, M.B.A., Ph.D. as co-promoter.
The open defense was opened by Vice Dean for Research, Community Service, Coorporate and Alumni, Amirullah Setya Hardi, S.E., Cand.Oecon., Ph.D.,and attended by a team of promoters. In addition, the open defense was attended also by a testing team and assessment team, namely Rusdi Akbar, M.Sc., Ph.D., Dr. Kumalahadi, M.Si., Zuni Barokah, M.Com., Ph.D., dan Prof. Dr. R.A. Supriyono, S.U. The promoter team, the testing team, and the assessment team tested Dr. Felix Joni Darjoko by giving questions.
The research conducted by Dr. Felix Joni Darjoko used the experimental method with a 2×2 factorial design between subjects, the participants involved numbered 125 internal auditor practitioners. This study aims to examine the reaction of internal auditors on fraudulent disclosure information and investigate the effects of two contextual factors, namely the type of fraud and preferences of sources of accountability. The study found that internal auditors experienced pre-decision bias so that they were less responsive to allegations of fraudulent financial statements than against alleged misappropriation of alleged assets of fraudulent financial statements were considered to be relatively less credible and willingness to investigate relatively low. The results of this study open the mind for fraud disclosure that explores the behavior of decisions on the internal auditor’s side considering the failure of disclosure of fraud can come from internal auditors.
The open defense is closed with closing statement and followed by a joint photo session. Prof. Dr. Abdul Halim, M.B.A. as a promoter said a congratulations to Dr. Felix Joni Darjoko, hopefully the knowledge obtained can be useful to support the profession in BPKP, then can do further research on the disclosure of non-anonymous fraud.
