scholarly journals Early Warning Of Organizational Ethical Culture In Accounting Fraud

2022 ◽  
Author(s):  
Dianing Ratna Wijayani ◽  
Dwi Ratmono
Keyword(s):  
Early Warning ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Organizational Ethical Culture

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 DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
pp. 69-76
Author(s):  
Hidayatul Khusnah ◽  
Heni Agustina
Keyword(s):  
Moral Reasoning ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Manufacturing Companies ◽  
Organizational Ethical Culture ◽  
Positive Effect

The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.

scholarly journals Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi

2019 ◽  
Vol 29 (1) ◽  
pp. 64
Author(s):  
Ni Komang Ayu Anita Dewi ◽  
Made Gede Wirakusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Analysis Techniques ◽  
Organizational Ethical Culture ◽  
The Individual

Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was to examine the effect of individual morality, internal control, and organizational ethical culture on accounting fraud tendencies. The population used is 23 KSP in Tegallalang, Gianyar Regency. Methods of data collection using questionnaires, multiple linear regression analysis techniques used in. The results of the study show that individual morality, internal control and the ethical culture of the organization negatively affect accounting fraud tendencies. This means that the better the individual morality, internal control, and the application of organizational ethical culture in KSP, it will be able to reduce the level of accounting fraud tendencies that occur in KSP in Tegallalang District. Keywords : Individual morality; internal control; accounting fraud tendency; organizational ethical culture.

PENGARUH BUDAYA ETIS ORGANISASI, KOMITMEN PROFESIONAL DAN ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA

2011 ◽  
Author(s):  
Eko Arisaputra ◽  
Resti Yulistia Muslim
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Professional Commitment ◽  
Ethical Culture ◽  
Ethical Sensitivity ◽  
Ethical Orientation ◽  
Organizational Ethical Culture ◽  
Convenience Sampling ◽  
Ethical Situation

This study aims to determine the influence of organizational ethical culture, professional commitment, and ethical orientation on ethical sensitivity. The sample in this study is BAWASDA in Padang. The sampling technique with convenience sampling method. The total of questionnaire distributed counted 120 and able to be used  105. The study use Structural Equation Modeling (SEM) with AMOS application version 16.0 to examine the structural relationship among variables that affect officer sensitivity to ethical situation. The results of this study indicated that: (1) the organizational ethical culture have a significant effect on idealism. (2) the organizational ethical culture have a significant effect on relativism. (3) professional commitment doesn’t significant effect on idealism. (4) professional commitment doesn’t significant effect on relativism. (5) idealism significant effect on ethical sensitivity. (6) relativism significant effect on ethical sensitivity. (7) organization ethical culture significant effect on ethical sensitivity and (8) professional commitment doesn’t significant effect on ethical sensitivity.

scholarly journals Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Hidayatul Khusnah
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Moral Intensity ◽  
Ethical Culture ◽  
Analysis Techniques ◽  
Organizational Ethical Culture ◽  
Testing Data ◽  
Positive Effect ◽  
Whistleblowing Intention

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention    

The Role of Ethical Leadership in Ethical Organizations

2015 ◽  
pp. 135-168 ◽  
Author(s):  
Kijpokin Kasemsap
Keyword(s):  
Organizational Performance ◽  
Ethical Leadership ◽  
Business Performance ◽  
Ethical Climate ◽  
Ethical Culture ◽  
Global Business ◽  
Organizational Ethical Culture ◽  
The Social ◽  
Organizational Ethical Climate

This chapter reveals the role of ethical leadership in ethical organizations, thus illustrating the theoretical and practical overviews of ethical leadership, organizational ethical culture, and organizational ethical climate; the significance of organizational ethical climate in organizational performance; and the significance of ethical leadership and organizational ethical culture in ethical organizations. The utilization of ethical leadership is crucial for ethical organizations that seek to serve suppliers and customers, increase business performance, strengthen competitiveness, and achieve continuous success in global business. Therefore, it is essential for ethical organizations to explore their ethical leadership applications, promote a strategic plan to systematically evaluate their practical advancements, and urgently respond to the ethical leadership needs of organizational members in ethical organizations. Applying ethical leadership in ethical organizations will greatly improve organizational performance and reach business goals in the social media age.

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

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.

scholarly journals T he E ffect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making o n Tax Consultants

2021 ◽  
Vol 10 (4) ◽  
pp. 256-260
Author(s):  
Wiwik Tiswiyanti ◽  
◽  
Prof. Dr. H. Haryadi ◽  
Dr. Hj. Sri Rahayu ◽  
Dr. Enggar Diah Puspa Arum ◽  
...  
Keyword(s):  
Decision Making ◽  
Significant Influence ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Culture ◽  
Ethical Decisions ◽  
Organizational Ethical Culture ◽  
Analysis Technique ◽  
Indirect Relationship ◽  
The Relationship

This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model.

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.

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