The Effect of Effectiveness of Internal Control System, Leadership Style, Conformity Compensation, Culture and Ethical Organization, Organizational Commitment and Law Enforcement on Fraud in Regional Level Work Units of Pidie Jaya

2018 ◽  
Author(s):  
Nani Indriani ◽  
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Law Enforcement ◽  
Leadership Style ◽  
Internal Control ◽  
Regional Level ◽  
Internal Control System ◽  
System Leadership ◽  
Work Units ◽  
Ethical Organization

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 1 (3) ◽  
pp. 475-493
Author(s):  
Aisyatul Fitri
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Law Enforcement ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Provincial Government ◽  
Accounting Fraud ◽  
Internal Control System ◽  
Accounting Rules

The purpose of this study was to analyze the influence of the Government Internal Control System, Compliance with Accounting Rules, Law Enforcement and Unethical Behavior on the Tendency of Accounting Fraud with Organizational Commitment as an Intervening Variable in Bengkalis Regency. The population in this study was OPD in the Riau Provincial Government. The sample in this study were officials or employees involved in financial management / accounting at OPDs in Bengkalis Regency, amounting to 35 OPDs with 105 respondents. The sampling method is saturated sampling method or census. The data collection method is a survey method. Data analysis using SEM using SMART PLS. The results showed that the government's internal control system, regulatory compliance, law enforcement and unethical behavior had an effect on the tendency of accounting fraud. Organizational commitment is an intervening variable between the government's internal control system, compliance with accounting rules and adherence to accounting rules and the tendency of accounting fraud, but organizational commitment is not an intervening variable between unethical behavior and the tendency of accounting fraud.

scholarly journals Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi

2021 ◽  
Vol 31 (11) ◽  
pp. 2895
Author(s):  
Baiq Muslihan Hidni ◽  
Budi Santoso ◽  
Endar Pituringsih
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Financial Reporting ◽  
Internal Control ◽  
Insignificant Effect ◽  
Internal Control System ◽  
Research Population

This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of West Nusa Tenggara Province. The results show that organizational commitment has a positive and significant effect on the timeliness of financial reporting. Leadership style and SAKD have a positive and insignificant effect on the timeliness of financial reporting. While the internal control system is not able to strengthen the influence of organizational commitment, leadership style, and SAKD on the timeliness of financial reporting. Keywords : Timeliness of Financial Reporting; Organizational Commitment; Leadership Style; SAKD; Internal Control System.

PENGARUH KOMITMEN ORGANISASIONAL, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Survey Pada SKPD Sumbawa Dan Sumbawa Barat)

2017 ◽  
Vol 4 (2) ◽  
pp. 67
Author(s):  
Lukmanul Hakim ◽  
Thatok Asmony ◽  
Biana Adha Inapty
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Internal Control ◽  
Sampling Technique ◽  
Positive Influence ◽  
P Value ◽  
Linear Regression Method ◽  
Managerial Performance ◽  
Internal Control System

<pre><em>This study was conducted to examine the effect of organizational commitment</em><em>,</em><em> the internal control system of government</em><em>,</em><em> and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West</em><em>. </em><em>The</em><em> </em><em>sampling technique used purposive sampling.</em><em> </em><em>The</em><em> data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance</em><em>. </em><em>While the leadership style variable did not show any effect on managerial performance</em><em>. </em><em>Based on the value of the F test showed that the variables of organizational commitment</em><em>, </em><em>the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.</em><em></em></pre>

scholarly journals INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 100-116
Author(s):  
Dina Fitri Septarini ◽  
Frans Papilaya
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

scholarly journals Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Independensi, dan Gaya Kepemimpinan terhadap Efektivitas SPI BUMD Kota Denpasar

2019 ◽  
pp. 1498
Author(s):  
I Gede Yoga Trisna Widya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Work Experience ◽  
Linear Regression Analysis ◽  
Survey Method ◽  
Level Of Education ◽  
Control Units ◽  
Internal Control System ◽  
Education Work

This study aims to obtain empirical evidence of the influence of the level of education, work experience, independence, and leadership style on the effectiveness of the Denpasar City BUMD Internal Control System. The method of data collection in this study is a survey method. The population is 32 Internal Control Units in 3 (three) BUMD in Denpasar City. The sampling method uses a saturated sample technique, so that the sample used was 32 Internal Control Units. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate the level of education, work experience, independence, and leadership style partially have a positive effect on the effectiveness of the Denpasar City BUMD Internal Control System. Keywords: Level of Education, Work Experience, Independence, Leadership Style, Effectiveness of the Internal Control System

Pengaruh Gaya Kepemimpinan Dan Efektivitas Sistem Pengendalian Internal Terhadap Fraud (Studi Kasus Pengadaan Barang Di PT Kaltim Industrial Estate)

2020 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Tyagita Dianingtyas Sudibyo
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Quantitative Research ◽  
Likert Scale ◽  
Primary Data ◽  
Scale Method ◽  
Industrial Estate ◽  
Internal Control System ◽  
Research Population

        This porpuse of this research is to find out the leadership style used by leader to fraud in the procurement of goods at PT Kaltim Industrial Estate. This research is quantitative research that used primary data be obtained from questionnaire. The question are closed-ended with likert scale method.          The research population are all of the employee PT Kaltim Indusrial Estate. The research sample are 36 respondent in procurement of goods at PT Kaltim Industrial Estate. The teqnique of this research is using SmartPLS program to analyzing the data.          The result of research indicates (1) the democracy leadership style is used in procurement of goods at PT Kaltim Industrila Estate, (2) the leadership style negatively effect to fraud in procurement of goods at PT Kaltim Industrial Estate, (3) effectiveness of internal control system negatively effect to fraud in procurement of goods at PT Kaltim Industrial Estate.

scholarly journals The Effect of Internal Control System, Leadership Style and Compensation System Toward Fraud Prevention

2019 ◽  
Vol 8 (4) ◽  
pp. 3693-3698
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Quantitative Methods ◽  
Role Model ◽  
Compensation System ◽  
Control Environment ◽  
Fraud Prevention ◽  
Tone At The Top ◽  
Internal Control System

In internal control, one of the elements is the control environment, where in the control environment there is the term strong tone at the top. This term means that when a leader can lead well and become a role model for his subordinates, then it can strengthen internal control and prevent fraud. One of the causes of fraud is suspected is employee dissatisfaction with the company. Things that are sensitive to employees are payroll or compensation issues. The purpose of this study was to determine the effect of internal control systems, leadership styles and compensation systems on fraud prevention. This research was conducted at Pulp and Papers Company; which is engaged in oil palm using quantitative methods and questionnaire data collection techniques. This research was given to 235 respondents. Data processing is performed using the SPSS program by using several types of tests. The results of this study indicate that the internal control system does not influence while the leadership style and compensation system can influence fraud prevention. On simultaneous test, we have result that of the three variables x influence fraud prevention.

Sign in / Sign up

Export Citation Format

Share Document