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

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

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The determinants of accounting fraud tendency

The Indonesian Accounting Review ◽

10.14414/tiar.v6i1.857 ◽

2017 ◽

Vol 6 (1) ◽

pp. 99

Author(s):

Predita Arie Ayu Putri ◽

Soni Agus Irwandi

Keyword(s):

Information Asymmetry ◽

Internal Control ◽

Compensation System ◽

Fraud Triangle ◽

Accounting Fraud ◽

Linear Regression Models ◽

Control Effectiveness ◽

System Suitability ◽

Accounting Rules ◽

Spss Software

This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.

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PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada OPD Kabupaten Kendal)

Neraca ◽

10.48144/neraca.v17i2.628 ◽

2022 ◽

Vol 17 (2) ◽

pp. 1-13

Author(s):

Tutut Dwi Andayani ◽

Lilik Nur Indah ◽

Sobrotul Imtikhanah

Keyword(s):

Information Asymmetry ◽

Internal Control ◽

Quantitative Methods ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Accounting Fraud ◽

Control Information ◽

Accounting Rules

This study aims to test the effectiveness of internal control, information asymmetry, suitability of compensation and compliance of accounting rules against tendencies of accounting fraud. This study used quantitative methods with primary data obtained directly from respondents’s answer to questionnaries. The population in this study is all the authorities and responsible for the use of budgeted fubds, accounting implementes and people whose duties are related to the preparation of financial statements and accountability reports ini OPD Kendal Regency. This study used purposive sampling method with 66 respondents as the sample. The data analysis method used in this study was multiple linear regression analysis with IBM SPSS Statistics 21. The results of this research showed that (1) The effectiveness of internal control has a significant effect on the tendency of accounting fraud, (2) Information asymmetry has a significant effect on the tendency of accounting fraud, (3) The suitability of compensation has no significant effect on the tendency of accounting fraud, (4) Compliance of accounting rules has no significant effect on the tendency of accounting fraud, (5) Effectiveness of internal control, information asymmetry, the suitability of compensation and the observance of accounting rules simultaneously have a significant effect on the tendency of accounting fraud.

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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)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v1i2.5166 ◽

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

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.

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PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v3i1.4913 ◽

2016 ◽

Vol 3 (1) ◽

pp. 23

Author(s):

Ridha Wiranti ◽

Sekar Mayangsari

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Random Sampling ◽

Unethical Behavior ◽

Primary Data ◽

Accounting Fraud ◽

Collection Method ◽

Negative Effect ◽

Accounting Rules ◽

Positive Effect

This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN

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

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p12 ◽

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.

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PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i1.15481 ◽

2020 ◽

Vol 5 (1) ◽

pp. 127-136

Author(s):

Zuhra Maulidya ◽

Yulia Fitri

Keyword(s):

Internal Control ◽

Unethical Behavior ◽

Primary Data ◽

Accounting Fraud ◽

Internal Auditors ◽

Islamic Bank ◽

Dependent Variables ◽

Data Source ◽

The City ◽

Banda Aceh

The purpose of this research is to examine the influence of religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.

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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI, DAN MORALITAS MANAJEMEN TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Perusahaan Perbankan Di Kota Bengkulu)

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) ◽

10.36085/jam-ekis.v3i2.800 ◽

2020 ◽

Vol 3 (2) ◽

Author(s):

Mirra Sri Wahyuni ◽

Helmarini Helmarini

Keyword(s):

Information Asymmetry ◽

Internal Control ◽

Unethical Behavior ◽

Primary Data ◽

Negative Effect ◽

Positive Effect

ABSTRACTThe study aims to determine the effect of effectiveness of internal control, compensation compatibility, information asymmetry, and morality of management to unethical behavior and tendency of fraud accounting (study on banking companies in Bengkulu city). The data used in this research is primary data, obtained by distributing questionnaires to the respondents. Total sampel used for this study are 50 sampels. The data was analyzed by using SmartPLS 2.0 M3.The results prove that effectiveness of internal control, compensation compatibility, and morality of management have negative effect on unethical behavior. Effectiveness of internal control, compensation compatibility, and morality of management have negative effect on tendency of fraud accounting, but information asymmetry has no effect on unethical behavior and tendency of fraud accounting. Unethical behavior has positive effect on tendency of fraud accounting. Keywords: Effectiveness of Internal Control, Compensation Compatibility, Information Asymmetry, Morality of Management, Unethical Behavior, Tendency of Fraud Accounting

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Efektivitas Pengendalian Internal, Kepuasan Kerja, dan Kecenderungan Kecurangan Akuntansi

Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif ◽

10.22487/j26223090.2018.v1.i1.10481 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Natalia Paranoan ◽

Edmondus Sadesto Tandungan ◽

Afian Dezi Sanda Sipi

Keyword(s):

Regression Analysis ◽

Internal Control ◽

Accounting Fraud ◽

Validity And Reliability ◽

Control Effectiveness ◽

Normality Test ◽

Simple Regression Analysis ◽

Test Requirements ◽

Linearity Test ◽

The City

This study aimed to examine the effect of the internal control effectiveness and job satisfaction on the trend of accounting fraud at state-owned enterprises in Makassar. This research conducted at employees of state-owned enterprises. The data collection will be done by using survey through questionnaires taken from state-owned companies in the city of Makassar on 65 respondents and using proportional random sampling. The questionnaire is tested for validity and reliability before collecting research data. Test requirements analysis that includes test instruments and classic assumption test including normality test, test multicoloniarity, heteroscedasticity test and linearity test. Data analysis method is simple regression analysis and multiple regression analysis.

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

Mega Aktiva Jurnal Ekonomi dan Manajemen ◽

10.32833/majem.v8i1.75 ◽

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.

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EFEKTIFITAS PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI DAN KETATAAN ATURAN AKUTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v7i1.3879 ◽

2016 ◽

Vol 7 (1) ◽

pp. 37

Author(s):

Zainuddin Zainuddin

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Internal Control ◽

Reliability Testing ◽

Accounting Fraud ◽

Validity And Reliability ◽

Analysis Techniques ◽

Accounting Rules

AbstractThis study was aimed at discovering the perception of the financial workers in SKPDs in Ternate city about the effect of effectiveness in internal control, the organization s ethic culture and compliance to accounting rules on the tendency of accounting fraud. This study was conducted with SKPDs of the Ternate cities Government, as one of the implementing lamenting of the region’s government in the form of offices. The sample consisted of 72 workers in the offices of the Ternate cities government. The data collection was done by distributing questionnaires with a set of questions or statements to the respondents to be answered using Likert scale. The data analysis techniques used were validity and reliability testing, normality testing, Mullticolinearity testing, Heteroscedasticity testing and hypothesis testing using SPSS program 21.0 for Windows. The results showed that: (1) there was a negative and significant effect between the effectiveness in internal control and the tendency of accounting fraud in the SKPDs in Ternate city, (2) there was a negative and significant effect between the organization’s ethic culture and the tendency of accounting fraud in the SKPDs in Ternate city, (3) there was a negative and significant effect between the compliance to accounting rules and the tendency of accounting fraud in the SKPDs in Ternate city.AbstrakPenelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate mengenai pengaruh efektifitas pengendalian internal, budaya etis organisasi dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Penelitian ini dilakukan pada SKPD Pemerintah Kota Ternate, yaitu salah satu unsur pelaksanaan pemerintah daerah yang berupa dinas-dinas. Sampel penelitian ini sejumlah 72 pegawai pada dinas-dinas Pemerintah Kota Ternate. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dengan memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawabnya dengan menggunakan skala likert. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan analisis regresi linear berganda (Multiple Regression Analysis) dengan menggunakan program SPSS 21.0 for Windows. Hasil penelitian ini menunjukkan bahwa: (1) terdapat pengaruh negatif dan signifikan antara efektifitas pengendalian internal terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate, (2) terdapat pengaruh negatif dan signifikan antara budaya etis organisasi terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate, (3) terdapat pengaruh negatif dan signifikan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate.

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