Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17214.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Sinambow Gloria Injilita Bulan ◽

Jantje J. Tinangon ◽

Lidia Mawikere

Keyword(s):

Control System ◽

Internal Control ◽

Financial Management ◽

Pearson Correlation ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Government Control ◽

Internal Control System ◽

The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

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Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

Jurnal Akuntansi Indonesia ◽

10.30659/jai.8.2.141-153 ◽

2019 ◽

Vol 8 (2) ◽

pp. 141

Author(s):

Nisa� Uzlifat Nashruah ◽

Provita Wijayanti

Keyword(s):

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Ethical Culture ◽

Accounting Fraud ◽

Significant Negative Effect ◽

Negative Effect ◽

The Government ◽

Village Government

This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:��Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.

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Pengaruh gaya kepemimpinan dan system Pengendalian intern terhadap anggaran berbasis Kinerja pada blu universitas mataram

Jurnal Riset Akuntansi Mercu Buana ◽

10.26486/jramb.v1i2.203 ◽

2015 ◽

Vol 1 (2) ◽

Author(s):

Sri Wahyulina ◽

Biana Adha Inapty

Keyword(s):

Control System ◽

Leadership Style ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Service Agency ◽

Internal Control System ◽

The University

This study aimed to examine the influence of leadership style and internal control system to the implementation of Performance-based budgeting. The study population is an administrative officer who works at the University BLU environment. The sampling technique in this research using purposive sampling method, which is only the employees associated with the implementation of performance-based budgeting, starting from preparation to budget accountability. Data obtained by distributing questionnaires to 50 respondents who fit into the criteria of the samples. Analysis of data using Multiple Linear Regression Analysis. The results showed that the style of leadership and internal control system has positive influence on the implementation of performance-based budgeting. The better the leadership style accepted by subordinates, and the better the internal control system implemented in the management of financial institutions, the better the application of performance-based budgeting at the University of Mataram BLU. The implications of this study can explain the importance of leadership style factors, and internal control system in supporting the implementation of performance-based budgeting. As explained in the Theory X and Y.Keywords : performance-based budgeting, leadership style, internal control system, Public service agency.

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PENGARUH STRUKTUR PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA BANK BRI DI DENPASAR

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2021.v10.i09.p07 ◽

2021 ◽

pp. 799

Author(s):

Ni Putu Via Rista ◽

Ni Luh Sari Widhiyani

Keyword(s):

Internal Control ◽

Sampling Method ◽

Control Structure ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Behavioral Theory ◽

Analysis Technique ◽

Negative Effect ◽

Questionnaire Method

This study aims to obtain empirical evidence of the effect of internal control on non-performing loans at Bank BRI in Denpasar. The population in this study were all employees of the Denpasar branch of BRI bank. The number of BRI banks in Denpasar is 18 banks. The sample in this study were several employees at each BRI bank in Denpasar Branch. The number of samples obtained consists of 64 respondents using a non-probability sampling method, namely purposive sampling technique. Data was collected by using the questionnaire method. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that the internal control structure has a significant negative effect on non-performing loans at Bank BRI in Denpasar. The implication of this research is that it can contribute to the application of agency theory and behavioral theory and can provide input to banks to carry out better internal control to minimize non-performing loans.

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Fraud trend in the regional government of Central Sulawesi Province

The Indonesian Accounting Review ◽

10.14414/tiar.v10i1.1850 ◽

2020 ◽

Vol 10 (1) ◽

Author(s):

Taufik Hidayat BT ◽

Nurhidayah H.M.Y ◽

Riady Ibnu Khaldun

Keyword(s):

Control System ◽

Organizational Commitment ◽

Significant Influence ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Regional Government ◽

Internal Control System ◽

The Government ◽

Central Sulawesi

This study aims to analyze the effect of the Government Internal Control System and organizational commitment, both simultaneously and partially, on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province. The number of respondents studied was 43 people in each Regional Apparatus Work Unit (SKPD). Data collection techniques were carried out through questionnaires with multiple linear regression analysis tools using the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant influence on fraud trend. Based on the results of testing with the f-test (simultaneous), the variables of government internal control system and organizational commitment have a significant influence on fraud trend. For the results of testing with t-test (partial), the variables of government internal control system and organizational commitment have a significant influence on fraud trend. Based on the results of this research, a suggestion that can be recommended is to increase understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.

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Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN)

Akuntabilitas ◽

10.15408/akt.v14i1.20872 ◽

2021 ◽

Vol 14 (1) ◽

pp. 127138

Author(s):

Wilda Farah ◽

Dwi Rahmawati

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Negative Influence ◽

Government Control ◽

Remuneration System ◽

Factors Influencing ◽

Internal Control System ◽

The Government

The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).

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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN MUSI RAWAS UTARA

Jurnal Akuntansi ◽

10.25170/jak.v14i2.1116 ◽

2021 ◽

Vol 14 (2) ◽

pp. 167-187

Author(s):

Miki Indika

Keyword(s):

Regression Analysis ◽

Control System ◽

Human Resources ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Sampling Technique ◽

Analysis Method ◽

Internal Control System ◽

The Government

This study aims to see whether the government internal control system partially influences the effectiveness of regional financial management, whether human resources partially influence the effectiveness of regional financial management, and simultaneously government internal control system and human resource competencies influence the effectiveness of regional financial management. This study aims to examine the effect of the government's internal control system and human resource competence on the effectiveness of regional financial management. There are three variables in this study, namely the government internal control system, human resource competency, and the effectiveness of regional financial management which entirely developed into 15 indicators. The sampling technique used is purposive sampling with a population of 12 (twelve) Regional Apparatus Organizations that implement the Government's Internal Control System where each Regional Device Organization is taken as many as twelve respondents. The data collection techniques are questionnaires and observations. The data analysis method used in the study is a multiple regression analysis with the help of SPSS version 20. The result indicates that Government internal control system partially had a significant effect on the effectiveness of regional financial management, the human resource competencies partially had a significant effect on the effectiveness of regional financial management

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PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING

JURNAL AKUNIDA ◽

10.30997/jakd.v4i1.1386 ◽

2018 ◽

Vol 4 (1) ◽

pp. 71

Author(s):

Ade Budi Setiawan ◽

Rizki Putra Tami

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Survey Methods ◽

Sampling Technique ◽

Financial Statement ◽

Government Accounting ◽

Internal Control System ◽

The Government

Local goverment financial statement in Bogor City for the last five years are still given fair opinion withthe exception by BPK. This research aims to determine effect of application Government AccountingStandards, and the Government Internal Control System on the quality of local goverment financialstatement in Bogor City with the Competence of Human Resources as moderating variable. The method ofthis research design is using survey methods with data collection method using questionnaires. Thepopulation in this research were employees in 39 financial administration officials in Regional Work unit(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees thatthe research sample. The analysis technique used is MRA. The result of the analysis showed that simultantest or partial test, application of the Government Accounting Standards and Government Internal ControlSystem have significant impact on the quality of local government financial statement. The competence ofhuman resources as moderating variables can moderated the effect of the Government AccountingStandards and Government Internal Control System on the quality of local government financial statement.Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.

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Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i01.170 ◽

2018 ◽

Vol 5 (01) ◽

pp. 26-36

Author(s):

Dewi Sundari ◽

J.M.V Mulyadi

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Primary Data ◽

Internal Control System ◽

Directorate General ◽

The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

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Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p17 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1843

Author(s):

Nurlaili Fithriani ◽

Endar Pituringsih ◽

M Firmansyah

Keyword(s):

Control System ◽

Internal Control ◽

Sampling Technique ◽

Primary Data ◽

Survey Method ◽

Ethical Culture ◽

Internal Control System ◽

Negative Effect ◽

Village Government ◽

Procurement Fraud

The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.

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