scholarly journals THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 226
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (2) ◽  
pp. 214
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes

2020 ◽  
Vol 4 (3) ◽  
pp. 437
Author(s):  
Ni Luh De Erik Trisnawati ◽  
Ni Made Rianita ◽  
Riana Dewi Kartika
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
P Values ◽  
Internal Control System ◽  
Research Population ◽  
Bad Loans ◽  
The Relationship

Bad credit must still be saved to reduce the amount of losses and keep BUMDes afloat. The purpose of this research is to analyze the internal control capabilities with local wisdom of menyama braya as a bad loans saving effort. The research population is all bumdes active in Buleleng Regency. The sampling in this study used random sampling techniques so that 92 observational data were obtained. The data analysis technique used in this study is sem component based analysis method, Partial Least Square (PLS). Based on the results of the coefficient path, the influence of the internal control system on the bad credit saving strategy is significant which is shown with a value of T statistics of “1.96” which is 2,890 or p-values is significant < 0.05. Cultural Moderation between the relationship of the internal control system to the bad credit saving strategy shows a static T value of 2,637 greater than 1.96 with a p-values value of <0.05). The results showed that internal control systems had a positive effect on bad loans saving strategies. And the culture of menyama braya moderates the relationship between internal control systems and bad credit saving strategies. BUMDes who are obedient in their internal control system, then based on acting using the concept of menyama braya culture, turned out to be an effective force in the efforts to save bad loans that occurred.

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 Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Least Square Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Control System ◽  
System Variables

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

scholarly journals E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara

2021 ◽  
Vol 7 (2) ◽  
pp. 126-139
Author(s):  
Irine Ika Wardhani ◽  
Arifa Pratami ◽  
Ikbar Pratama
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Goods And Services ◽  
Internal Control System ◽  
North Sumatra

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.

scholarly journals Evaluation of Internal Control System in Efforts to Prevent Accounting Fraud with Internal Audit as Moderating Variable

2019 ◽  
Vol 1 (5) ◽  
Author(s):  
Ni Luh Putu Mita Miati ◽  
I Nyoman Sutapa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Method ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Fraud ◽  
Internal Control System ◽  
The Village ◽  
The Relationship

The Lembaga Perkreditan Desa (LPD) in BALI serves as a container of wealth belonging to the village and the village in the form of money or other securities; and as a village-owned financial entity directed at increased efforts The village and support the development of the village. However, there are some cases of fraud/fraud that occurs in the LPD in Bali that have affected the losses especially on the village. Some researchers have conducted research on the likelihood of Fraud Accounting But there are still inconsistent results, researchers will examine the relationship between the internal control system, the tendency to fraud accounting with internal audit as a moderate variable, and give an overview of internal control system in the LPD in Bali province. This Study used LPD samples in the still active province of Bali.  Muse a random sampling method based on the Cluster of 1.283 LPD and data analysis using Partial Least Square (PLS). The results obtained are the system Internal control of the LPD in BALI does not affect the likelihood of fraud accounting and internal audit on the LPD in BALI is unable to moderate the influence of internal control system to fraud accounting tendencies.

ANALISIS PENGARUH MANAJEMEN ASET, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENDAPATAN DENGAN OPTIMALISASI ASET IDLE SEBAGAI VARIABEL INTERVENING

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 131
Author(s):  
Aan Kurniyanta ◽  
Ahmad Roziq ◽  
Raden Andi Sularso
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Internal Control System ◽  
The Right

Abstract: This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.

scholarly journals 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)

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.

scholarly journals The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra

2021 ◽  
Vol 5 (1) ◽  
pp. 122-131
Author(s):  
Ananda Sabrida Tora Br Sinaga ◽  
Rina Br Bukit ◽  
Rujiman Rujiman
Keyword(s):  
Control System ◽  
Internal Control ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
North Sumatra ◽  
Hr Competencies

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.

scholarly journals Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector

2019 ◽  
Vol 2 (1) ◽  
pp. 22-38
Author(s):  
Rida Perwita Sari ◽  
Sri Hastuti ◽  
Oryza Tannar
Keyword(s):  
Control System ◽  
Internal Control ◽  
Attribution Theory ◽  
Audit Quality ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Technique ◽  
Internal Control System ◽  
And Gender

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).

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