Apakah ketaatan aturan akuntansi akan mengurangi  kecenderungan kecurangan akuntansi?

The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.

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

Wahana ◽

10.35591/wahana.v22i2.137 ◽

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.

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

Jurnal Akuntansi ◽

10.33369/j.akuntansi.8.2.89-100 ◽

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

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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)

Journal of Business Economics ◽

10.35760/eb.2019.v24i1.1853 ◽

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.

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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

<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>

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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 Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p12 ◽

2019 ◽

Vol 29 (2) ◽

pp. 645

Author(s):

Rina Komala ◽

Endar Piturungsih ◽

M. Firmansyah

Keyword(s):

Data Collection ◽

Information Asymmetry ◽

Internal Control ◽

Control Variable ◽

Negative Influence ◽

Positive Influence ◽

Survey Method ◽

Accounting Fraud

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.

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Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

Jurnal Akuntansi Indonesia ◽

10.30659/jai.8.2.141-153 ◽

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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Pengaruh Asimetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Di Pemerintahan Kota Payakumbuh

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.227 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2526-2536

Author(s):

Rifandra Adwitya ◽

Vita Fitria Sari

Keyword(s):

Information Asymmetry ◽

Random Sampling ◽

Financial Statements ◽

Positive Influence ◽

City Government ◽

Accounting Fraud ◽

Accounting Management ◽

Accounting Rules ◽

The Government ◽

Significant Positive Influence

Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by rejecting information by accounting management in the government. This study aims to determine the effect of asymmetric information and compliance with accounting rules on accounting fraud in the Payakumbuh city government. The sample of 124 respondents was determined by proportional stratified random sampling consisting of direct or indirect Echelon II, III and IV accounting managers. Data were analyzed using multiple regression formulas with the help of the SPSS application for windows. This study concludes that information asymmetry and significant positive influence means increasing the likelihood of fraud. Whereas adherence to accounting rules does not affect accounting fraud due to lack of rewards and penalties for accounting managers from implementing the established rules.

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