scholarly journals THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Aini Indrijawati ◽  
Nichen Nichen ◽  
Kartini Kartini
Keyword(s):  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Positive Relationship ◽  
Empirical Studies ◽  
Accounting Fraud ◽  
Asymmetry Of Information ◽  
Analysis Techniques ◽  
The Asymmetry

This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.

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 Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta)

2018 ◽  
Vol 1 (2) ◽  
pp. 233
Author(s):  
Eskasari Putri ◽  
Wahyono W.
Keyword(s):  
Information Asymmetry ◽  
Organizational Justice ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
Administrative Staff ◽  
Accounting Fraud ◽  
Positive Effect

<span lang="EN">This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.</span>

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 PENGUJIAN KECENDERUNGAN KECURANGAN AKUNTANSI ORGANISASI PERANGKAT DESA DI PEMERINTAH DAERAH KABUPATEN SLEMAN

Wahana ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 73-84
Author(s):  
Ratna Purnama Sari
Keyword(s):  
Information Asymmetry ◽  
Empirical Evidence ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Civil Servant ◽  
Accounting Fraud ◽  
Unethical Behaviour ◽  
Control Information ◽  
Factors Influencing

The aim of this research is to get empirical evidence about factors influencing the tendencies of accounting fraud such as internal control, information asymmetry, the suitability of compensation, and unethical behaviour. The number of respondents selected by purposive sampling method, gaining 84 respondents filled the questionairs and worked in Organisasi Perangkat Daerah (OPD) Pemerintah Daerah Kabupaten Sleman as civil servant.  The data analized by multiple linier regression and shows that the internal control, information asymmetry, and the suitability of compensation have no effect on the accounting fraud, while unethical behavior has a significant effect on the accounting fraud.  Keywords: Internal control, information asymmetry, the suitability of compensation, unethical behavior, 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.

scholarly journals PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2019 ◽  
Vol 8 (2) ◽  
pp. 89-100
Author(s):  
Irwansyah Irwansyah ◽  
Bambang Syufriadi
Keyword(s):  
Information Asymmetry ◽  
Internal Control ◽  
Primary Data ◽  
Accounting Fraud ◽  
Analysis Techniques ◽  
Compensation Management ◽  
Control Effectiveness ◽  
Accounting Rules ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of internal control effectiveness, suitability of compensation, the morality of management, the observance of accounting rules, and information asymmetry to the tendency of accounting fraud (a survey of the company's distributor in the city of Bengkulu). The data used in this research is primary data, which is obtained by spreading the questionnaire. The number of samples used in this study is 50 samples. Data analysis techniques using the help of IBM SPSS 16.0. The results showed that the effectiveness of the internal control and the morality of management negatively affect the tendency of accounting fraud. While information asymmetry has a positive effect on the tendency of accounting fraud. To the suitability of the compensation and the observance of accounting rules does not negatively affect the tendency of accounting fraud.Key words: Influence, Compensation, Management, Rules, Asymmetry, Accounting

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

scholarly journals Determining Factors of Fraud in Local Government

2022 ◽  
Vol 11 (1) ◽  
pp. 1-8
Author(s):  
Sukhemi Sukhemi ◽  
Indah Ayu Arum Sari ◽  
Inayat Hanum Indriati
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Control Effectiveness ◽  
Determining Factors ◽  
Accounting Rules ◽  
Independent Variable

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

scholarly journals ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, PELAYANAN, SANKSI PERPAJAKAN, DAN TINGKAT PENDIDIKAN WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PBB P2

2020 ◽  
Vol 6 (1) ◽  
pp. 75-95
Author(s):  
Yunita Isna Ratri ◽  
Achmad Tjahjono
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Secondary Data ◽  
Education Level ◽  
Primary Data ◽  
Partial Knowledge ◽  
Convenience Sampling

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. SkripsiStarta One (S1) Accounting Departement STIE Widya Wiwaha Yogyakarta 2018. The purpose of this research is to know influence of Knowledge Taxation,Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2 with using multiple linear regression and dummy’s variable. The sample in this research includes 120 respondences who are in the District of Prambanan, village Bokoharjo, Madurejo, Sambirejo, Sumberharjo, Wukirharjo, Gayamharjo. The sampling method is convenience sampling. The collected of data to use primary data with questionnaire technique and secondary data that is data taken from DPPKAD (Dinas Pendapatan Pengelolaan Keuangan Aset Daerah). The results of the research to drawn that the partial, knowledge taxation has a positive relationship and significantly influence the awareness of paying taxpayers PBB P2, and Services have a positive relationship and significant effect on the awareness of paying taxpayers PBB P2. By mutual independentvariables affect the awareness of paying taxpayers PBB P2 as a dependent variable.

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  

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