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.

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. 19-28
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
National Unity ◽  
Internal Control System ◽  
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 as 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 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 internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud.

scholarly journals PENGARUH EFEKTIVITAS PENGENDALIAN INTERN, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Kantor Pusat Bank Perkreditan Rakyat Di Kota dan Kabupaten Malang)

2019 ◽  
Vol 13 (1) ◽  
pp. 11
Author(s):  
Restu Putri Pamungkas ◽  
Istutik Istutik
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Financial Reporting ◽  
Internal Control ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Accounting Fraud ◽  
Internal Control System ◽  
Information And Communication ◽  
Study Offer

The research aims to examine the effect of the effectiveness of internal control on trends in accounting fraud, examine the effect of information asymmetry on trends in accounting fraud, examine the effect of compensation appropriateness on accounting fraud trends. Qualitative research was carried out through in-depth surveys and interviews with the management of Islamic banks in Malang, customers, and academics about the need for an internal control system that is in accordance with the characteristics of Islamic banks. The development of an internal control system using the COSO (Committee of Sponsoring Organizations of The Treadway Commissions) framework was adopted and adapted to the characteristics of Islamic banks. The results of the study offer a model of an Islamic bank's internal control system through five components of the COSO, namely (1) the control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring that will benefit banks sharia to achieve strategic and operational goals, accuracy of financial reporting, and compliance with applicable policies and laws. Thus it will be able to help eliminate risks so that the performance of profit-sharing based financing can also be improved

scholarly journals Pengaruh Efektivitas Pelaksanaan Pengendalian Internal, Asimetri Informasi dan Ketaatan Aturan Akuntansi Terhadap Akuntabilitas Organisasi dengan Kecenderungan Kecurangan Akuntansi Sebagai Variabel Intervening (Studi Empiris pada SKPD di Kabupaten Muara Jambi)

2019 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ahmad Soleh ◽  
Agus Maulana Hidayat ◽  
Asrini Asrini
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Internal Control ◽  
Secondary Data ◽  
City Government ◽  
Financial Responsibility ◽  
Internal Control System ◽  
Accounting Rules ◽  
District Government ◽  
The Government

Based on the current conditions that the accountability of performance or financial responsibility for outcame on the use of budget in order to realize result oriented governance has not yet materialized, this shows the weakness of the Government's Internal Control System (SPIP) and Compliance with Accounting rules. The purpose of this study was to analyze the performance of the apparatus and public services in the Muaro Jambi district government so that the most appropriate strategies could be found in carrying out bureaucratic reforms in the government of Muaro Jambi Regency. This research was conducted in all SKPD in Muaro Jambi Regency. The data used in this study are secondary data collected from all agencies in the Jambi City Government, and the necessary literature and journal journals. The analytical model used is path analysis which consists of direct and indirect influences. The results showed that (1) The Effectiveness of Internal Control has a significant influence on Organizational Accountability, (2) Information Asymmetry has no significant effect on the Accountability of Regional Devices Organizations in Muaro Jambi Regency, (3) Compliance with Accounting Rules has no significant effect on the Accountability of District Regional Devices Muaro Jambi.

scholarly journals THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD

2021 ◽  
Vol 11 (2) ◽  
pp. 175-188
Author(s):  
Muhammad Hafizh Robani ◽  
Halimatusyadiah Halimatusyadiah
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Internal Control ◽  
Negative Influence ◽  
Primary Data ◽  
Ethical Culture ◽  
Insurance Company ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Information

This research aims to the examine the the effect of the internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud. This research was conducted at an insurance company in Bengkulu City using sampling techniques that is purposive sampling. This research uses a quantitative approach. The method to collection this data in research using primary data obtained from the result of the distribution questionnaire to accounting and finance employees at insurance companies in Bengkulu. The data were using the analyze of multiple regression with using analysisSPSS Statistic 24 program. The result from this research showing (1) the internal control system has no influence on accounting fraud. (2) information asymmetry has no influence on accounting fraud. (3) suitability of compensation has a negative influence and significant on accounting fraud. (4) organization’s ethical culture has a negative influence and significant on accounting fraud.

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

scholarly journals PENGENDALIAN INTERN DAN PEMBERIAN KREDIT USAHA: ANALISIS PERANAN DAN EFEKTIFITAS SISTEM

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Ari Riswanto ◽  
Sri Rahayu Ningsih ◽  
Dewi Daryati
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Research Methodology ◽  
Secondary Data ◽  
Business Unit ◽  
Interview Techniques ◽  
Use Of Technology ◽  
Internal Control System ◽  
Globalized World

Business competition in a globalized world is getting tougher and Indonesia have entered into the Asean Economy Community (AEC) which requires companies that do not survive will definitely be eliminated. Necessary strategic efforts in maintaining the wheels of business that is being run, one business that can be done is to maximize the internal control of the company. Control can be done by this company depends on the type of company, whether for service, commercial or manufacturing. The purpose of this study was to determine the extent of control intenal role undertaken by the company in providing business loans to prospective clients effectively and in accordance with a predetermined system. The research methodology used is descriptive qualitative analysis that provides clear explanations in accordance with the empirical conditions that occur in the field. As for the location of the research in this study is one of the companies engaged in the provision of credit services, using interview techniques, observsi and processing of secondary data derived from the company. The conclusion of the research is that by using a good internal control system in each agency or fields at various levels of management will maximize the performance of the management, particularly in the areas of lending, loans provided are allowed to be provided effectively to customers who'm really needs. Recommendations from this study is specifically for the business unit where research was conducted in order to maximize the use of technology-based systems that have / computerization and provide training to the user / users of computerized systems so they can be used more leverage than it already obtained.

scholarly journals The Determinant Factors of Performance of Provincial Governments in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 170
Author(s):  
Hadi Jauhari ◽  
Evada Dewata
Keyword(s):  
Control System ◽  
Local Government ◽  
Significant Influence ◽  
Internal Control ◽  
Local Governments ◽  
Research Study ◽  
Determinant Factors ◽  
Internal Control System ◽  
The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

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.

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