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

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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Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

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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DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE

Asia Pacific Fraud Journal ◽

10.21532/apfj.001.17.02.01.08 ◽

2017 ◽

Vol 2 (1) ◽

pp. 93

Author(s):

Barry Aditya Permana ◽

Halim Dedy Perdana ◽

Lulus Kurniasih

Keyword(s):

Control Systems ◽

Internal Control ◽

Sampling Technique ◽

Government Agency ◽

Ethical Culture ◽

Organizational Ethical Culture ◽

Internal Control System ◽

Negative Effect ◽

Representative Office ◽

Positive Effect

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.

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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 UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

Jurnal Aplikasi Akuntansi ◽

10.29303/jaa.v3i1.37 ◽

2018 ◽

Vol 3 (1) ◽

pp. 141-178

Author(s):

Ni Made Intan Priliandani ◽

Ni Made Rai Juniariani ◽

Ni Putu Sri Mariyatni

Keyword(s):

Control System ◽

Internal Control ◽

Sampling Technique ◽

Management Control ◽

Primary Data ◽

Accounting Data ◽

Internal Control System ◽

Management Experience ◽

Positive Effect

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

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Pengaruh Pengelolaan Keuangan Daerah dan Sistem Pengendalian Internal Pemerintah terhadap Kinerja Pemerintah Daerah Kabupaten Bogor

Majalah Sainstekes ◽

10.33476/ms.v5i2.928 ◽

2019 ◽

Vol 5 (2) ◽

Author(s):

Imelda Sari ◽

Asep Asrudin Fiqri

Keyword(s):

Control System ◽

Local Government ◽

Multiple Regression ◽

Internal Control ◽

Financial Management ◽

Sampling Technique ◽

Primary Data ◽

Analysis Technique ◽

Internal Control System ◽

The Government

The objectives of the research are to find out empirical evidence of the the effect of Local Financial Management and Internal Control System Government (SPIP) on Local Government Performance. This research was conducted at the Regional Device Work Unit (SKPD) in Bogor Regency, is West Bogor District. Each District of West Bogor taken three respondents namely the government, economic and administrative sections. The data used in this study is primary data obtained by distributing questionnaires directly to 41 respondents by using purposive sampling technique. Data analysis technique used in this research is Multiple Regression (Multiple Regression). The results of this study indicate that the Regional Financial Management and Government Internal Control System have a positive effect on the Performance of Local Government.

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KEADILAN ORGANISASI SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI INTENSI KECURANGAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5494 ◽

2019 ◽

Vol 6 (2) ◽

pp. 191

Author(s):

Lenny Carolina M ◽

Nazmel Nazir

Keyword(s):

Internal Control ◽

Structural Equation ◽

Quantitative Research ◽

Sampling Technique ◽

Equation Model ◽

Primary Data ◽

Ethical Culture ◽

Organizational Ethical Culture ◽

Data Processing Tool ◽

Negative Effect

The purpose of this research is empirically to find out the effect of management morality, effectiveness of internal control, compensation, organizational ethical culture, and organization justice as a moderating variable on intention of fraud. This research was conducted on employees who work in the finance department at companies in the Jakarta area with a sample of 150 respondents. Sampling technique used is convenience sampling. This research is included in quantitative research. Source of data in this research is primary data. Data were collected using questionnaires distributed to respondents. Data analysis method using Structural Equation Model (SEM) with WarpPLS data processing tool version 0.6Based on the results of the analysis can be concluded that effectiveness of internal control and compensation has a negative effect on intention of fraud. While Management morality and organizational ethical culture has no effect on intention of fraud. Organization justice can only weaken the negative effect of effectiveness of internal controls and compensation on intention of fraud.

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The Effect Of Clearance Of Budget Targets, Competency Of Village Government Apparatus, Performance Effectiveness Of Friends, And Community Engagement On The Accountability Of Village Fund Management With Internal Control System As A Variable

Academia Open ◽

10.21070/acopen.5.2021.2091 ◽

2021 ◽

Vol 5 ◽

Author(s):

Famillya Yuni Pajarwati ◽

Sarwenda Biduri

Keyword(s):

Control System ◽

Internal Control ◽

Community Involvement ◽

Sampling Technique ◽

Fund Management ◽

System Variable ◽

Performance Effectiveness ◽

Study Results ◽

Internal Control System ◽

Village Government

This study aims to determine Moderation Role of the Internal Control System in Influencing Clarity ofxBudget Targets, Competence of Village Government Apparatuses, Effectiveness of Facilitator Performance, and Community Involvement in Village Fund Management Accountability. Puposive Sampling was used as a sampling technique in this study by distributing questionnaires to 15 village in Buduran Distric, Regency with a total of 68 respondents. The data analysis techique used the Outer Model to determine the validity of the valid and reliable research, while the Inner Model was used to verify the hypothesis in this study with the help of the SmartPLS. This study results that the variables of Clarity of Budget Targets, Competence ofxVillage Government Apparatuses, and Community Involvement have no effect on Village Fund Management Accountability, while the Facilitator Performance Effectiveness variable affects Village FundxManagement Accountability. In moderation in this study, the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Goals, Competence of Village Government Apparatuses Effectiveness of Facilitator Performance, and Community Involvement with Village FundxManagement Accountability.

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Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Economies ◽

10.3390/economies10010026 ◽

2022 ◽

Vol 10 (1) ◽

pp. 26

Author(s):

Sugeng Wahyudi ◽

Tarmizi Achmad ◽

Imang Dapit Pamungkas

Keyword(s):

Control System ◽

Internal Control ◽

Study Data ◽

Primary Data ◽

Survey Method ◽

Moral Sensitivity ◽

Central Java ◽

Internal Control System ◽

The Village ◽

The Relationship

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

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Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v15i2.1628 ◽

2020 ◽

Vol 15 (2) ◽

pp. 98-110

Author(s):

Muhammad Djatmiko ◽

Meinarni Asnawi ◽

Rudiawie Larasati

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Partial Least Square ◽

Least Square ◽

Equivalent Model ◽

Primary Data ◽

Ethical Culture ◽

Internal Control System ◽

The City

Abstract This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.

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PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v5i3.1532 ◽

2021 ◽

Vol 5 (3) ◽

Author(s):

Cornelia Desiana Matani ◽

Linda Hutajulu

Keyword(s):

Control System ◽

Organizational Commitment ◽

Community Participation ◽

Internal Control ◽

Primary Data ◽

Survey Method ◽

Analysis Tool ◽

Fund Management ◽

Internal Control System ◽

The Government

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

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