scholarly journals The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

2020 ◽  
Vol 35 (1) ◽  
pp. 112
Author(s):  
Fernanda Fernandhytia ◽  
Muslichah Muslichah
Keyword(s):  
Internal Control ◽  
Theory And Practice ◽  
Control Individual ◽  
Accounting Fraud ◽  
Moral Value ◽  
Significant Negative Effect ◽  
Start Up ◽  
Negative Effect ◽  
The Right ◽  
A Company

<p class="Default">In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on  Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud</p>

scholarly journals Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

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.

scholarly journals FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Yustiana Djaelani ◽  
Zainuddin Zainuddin
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Financial Management ◽  
Survey Method ◽  
Accounting Fraud ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Accounting Rules ◽  
District Government ◽  
Regional Work

Penelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Halmahera Barat mengenai pengaruh pengendalian internal, ketaatan aturan akuntansi, budaya organisasi dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Penelitian ini menggunakan metode survey dengan kuesioner, jumlah sampel yang digunakan adalah 30 SKPD di kabupaten Halmahera Barat. Analisis data menggunakan regresi linier berganda dengan aplikasi SPSS 25 for windows. Hasil penelitian menunjukkan hasil 1) pengendalian internal berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 2). ketaatan aturan akuntansi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 3). budaya organisasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi, dan; 4) moralitas manajemen Tidak berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD pemerintah kabupaten Halmahera Barat.Kata Kunci: Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Budaya Organisasi, Moralitas Manajemen, Kecenderungan Kecurangan Akuntansi dan Halmahera BaratThis study aims to explore the perceptions of financial management employees in the Regional Work Unit (SKPD) of West Halmahera Regency regarding the effect of internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud. This study used a survey method with a questionnaire, the number of samples used was 30 SKPD in West Halmahera district. Data analysis using multiple linear regression with the SPSS 25 application for windows. The results showed that 1) internal control had a significant negative effect on trends in accounting fraud; 2). observance of accounting rules has a significant negative effect on trends in accounting fraud; 3). organizational culture has a significant negative effect on trends in accounting fraud, and; 4) management morality Does not affect the tendency of accounting fraud in the West Halmahera district government SKPD.Keywords: Internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud and West Halmahera

scholarly journals Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi?

2021 ◽  
Vol 3 (1) ◽  
pp. 23-33
Author(s):  
Vidya Vitta Adhivinna ◽  
Irma Aprilia
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Internal Control ◽  
Sampling Method ◽  
Control Individual ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and  integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.  

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo)

2018 ◽  
Vol 1 (1) ◽  
pp. 40-54
Author(s):  
Nur Lazimatul Hilma Sholehah ◽  
Syamsuri Rahim ◽  
Muslim Muslim
Keyword(s):  
Quantitative Study ◽  
Internal Control ◽  
Sampling Method ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Accounting Fraud ◽  
Regional Organization ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.

How to Improve Remanufacturing?—A Systematic Analysis of Practices and Theories

2018 ◽  
Vol 141 (2) ◽  
Author(s):  
Tomohiko Sakao ◽  
Erik Sundin
Keyword(s):  
Customer Value ◽  
Success Factors ◽  
Theory And Practice ◽  
Systematic Analysis ◽  
Effect Analysis ◽  
Product Service ◽  
Fishbone Diagram ◽  
Cause And Effect Analysis ◽  
The Right ◽  
A Company

Remanufacturing has gained attention from industry, but the literature lacks the scientific comprehension to realize efficient remanufacturing. This hinders a company from commencing or improving remanufacturing efficiently. To fill this gap, the paper proposes a set of practical success factors for remanufacturing. To do so, it analyzes remanufacturing practices in industry through interviews with staff from remanufacturing companies with long experience. The practical success factors are found to be (1) addressing product and component value, (2) having a customer-oriented operation, (3) having an efficient core acquisition, (4) obtaining the correct information, and (5) having the right staff competence. Next, the paper further analyzes remanufacturing processes theoretically with both cause and effect analysis and means-ends analysis. Since the factors show that, among other things, the product/service system (PSS) is highly relevant to remanufacturing in multiple ways, theories on the PSS are partly utilized. As a result, the distinctive nature of remanufacturing underlying in the processes is found to have high variability, high uncertainty and, thus, also complexity. The obtained insights from practice and theory are found to support each other. In addition, a fishbone diagram for remanufacturing is proposed based on the analysis, including seven m's, adding two new m's (marketing and maintenance) on top of the traditional five m's (measurement, material, human, method, and machine) in order to improve customer value. The major contribution of the paper lies in its insights, which are grounded in both theory and practice.

scholarly journals Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi

2019 ◽  
Vol 28 (3) ◽  
pp. 1819
Author(s):  
Ni Komang Norma Nita ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Questionnaire Data ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.

scholarly journals Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi

2020 ◽  
Vol 30 (9) ◽  
pp. 2296
Author(s):  
I Kadek Yogi Anggara ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Fraud ◽  
Regional Organizations ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi

2019 ◽  
pp. 1063
Author(s):  
I Dewa Gede Praditya Chandrayatna ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Individual ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Organizational Ethical Culture

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency  

scholarly journals Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa

2019 ◽  
Vol 1 (3) ◽  
pp. 1443-1457
Author(s):  
Melisa Eka Sari ◽  
Fefri Indra Arza ◽  
Salma Taqwa
Keyword(s):  
Internal Control ◽  
Sampling Technique ◽  
Entire Population ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.

scholarly journals THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY)

2019 ◽  
Vol 4 (2) ◽  
pp. 177-185
Author(s):  
Pratomo Cahyo Kurniawan ◽  
Fika Azmi
Keyword(s):  
Internal Control ◽  
Sampling Technique ◽  
Positive Influence ◽  
Test Results ◽  
Accounting Fraud ◽  
District Office ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Relationship ◽  
Interaction Test

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.

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