INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE

DOI:

https://doi.org/10.29303/akurasi.v8i1.689

Authors

  • Maria Riche Christiani University of Indonesia
  • Desi Adhariani University of Indonesia

Keywords:

Budaya risiko, manajemen risiko, sektor publik, institute of risk management, teori budaya organisasi

Abstract

Effective risk management in the public sector is essential; however, individual perspectives reveal gaps in implementation and a weak risk culture, which increase the potential for errors, fraud, and corruption. This study evaluates individual perceptions that shape organizational culture to support effective risk management at Office B, a public service agency managing a significant budget. A qualitative case study approach was employed using method and data triangulation (document analysis, surveys, and interviews), based on frameworks from the Institute of Risk Management and Schein’s Organizational Culture Theory. The findings indicate that the risk culture is "partially fulfilled", with most individuals classified as composed, moderately risk-aware but passive and compliance-oriented. Risk-based decision-making is reactive, and risk communication remains limited due to fear of consequences. The underlying culture emphasizes formality, compliance, and caution. Office B must strengthen its risk culture through leadership, transparency, and structured training.

 

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Published

2025-06-18

How to Cite

Christiani, M. R., & Adhariani, D. (2025). INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(1), 105–126. https://doi.org/10.29303/akurasi.v8i1.689

Issue

Vol. 8 No. 1 (2025): Jurnal Studi Akuntansi dan Keuangan, June 2025

Section

Articles

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