scholarly journals Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)

2020 ◽  
Vol 2 (1) ◽  
pp. 12-20
Author(s):  
Sri Widodo
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Validity Data ◽  
Purposive Sampling ◽  
Asymmetry Information ◽  
The People ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show

ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality  of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show  (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud. Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud   ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud. Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL

2017 ◽  
Vol 8 (2) ◽  
pp. 331-350
Author(s):  
Aulia Afridzal ◽  
Helminsyah ◽  
Yusrawati JR Simatupang
Keyword(s):  
Internal Auditor ◽  
Method Of Determination ◽  
Model Study ◽  
Negative Effect ◽  
Positive Effect ◽  
Banda Aceh ◽  
Research Show ◽  
Variable Quality

This study tested the influence of accountability audit, knowledge and motivation to the quality of the work of the internal auditor. The respondents in this study is the auditor of the Inspektorat Pemerintah Kabupaten Aceh Besar and Kota Banda Aceh. The number of Auditors in this study as many as 37 Auditors. Method of determination of the sample used in this study was the census, while the method of data processing by means of multiple linear regression. The results of this research show that the whole variable (accountability, audit and motivation knowledge) together positive effect to the quality of the work of Auditors. Partially negative effect accountability to the quality of the work of Auditors, audit knowledge and motivation of the positive effect of the quality of the work of Auditors. This is shown by the value of R2 of 0.129 or 12.9%. This tells us that the variable accountability audit, knowledge and motivation affects the variable quality of the work the auditor amounted to 12.9%, while the rest of 87.1% are affected by other factors which are not formulated in the model study These.   Abstrak Penelitian ini menguji pengaruh akuntabilitas, pengetahuan audit dan motivasi terhadap kualitas hasil kerja auditor internal. Responden dalam penelitian ini adalah para auditor yang bekerja pada Inspektorat Pemerintah Kabupaten Aceh Besar dan Kota Banda Aceh. Jumlah auditor dalam penelitian ini sebanyak 37 auditor. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sensus, sedangkan metode pengolahan data dengan cara regresi linear berganda. Hasil penelitian ini menunjukkan bahwa seluruh variabel (akuntabilitas, pengetahuan audit dan motivasi) secara bersama-sama berpengaruh positif terhadap kualitas hasil kerja auditor. Secara parsial akuntabilitas berpengaruh negatif terhadap kualitas hasil kerja auditor, pengetahuan audit dan motivasi berpengaruh positif terhadap kualitas hasil kerja auditor. Hal ini ditunjukkan oleh nilai R2 sebesar 0,129 atau 12,9%. Ini menjelaskan bahwa variabel akuntabilitas, pengetahuan audit dan motivasi mempengaruhi variabel kualitas hasil kerja auditor sebesar 12,9%, sedangkan sisanya sebesar 87,1% dipengaruhi oleh faktor-faktor lainnya yang tidak dirumuskan dalam model kajian ini. Kata kunci: Akuntabilitas, Pengetahuan Audit, Motivasi dan Kualitas Hasil Kerjaauditor

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

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 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 PENGARUH INTENSITAS MODAL, DIVIDEND PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

2019 ◽  
Vol 1 (1) ◽  
pp. 104
Author(s):  
Muhammad Rivandi ◽  
Sherly Ariska
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect ◽  
Research Show

<p><em>This research examines in the impact of capital intensity, dividend payout ratio and financial distress on accounting conservatism. The population in this research are all that companies listed in Indonesia Stock Exchange (IDX) in 2013 to 2017. The samples are selected using purposive sampling method, the number of sample are 86 companies. Data analysis method used is panel regression method. The result of the research show that (1) capital intensity has signifcant positive effect on the accounting consrvatism, (2) dividend payout ratio has no significant effect on the accounting conservatism, (3) financial distress has significant negative effect on the accounting conservatism.</em></p><p>Penelitian ini meneliti tentang pengaruh intensitas modal, <em>dividend payout ratio </em>dan <em>financial distress </em>terhadap konservatisme akuntansi. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2017. Sampel dipilih berdasarkan metode <em>purposive sampling, </em>sehingga perusahaan yang dijadikan sampel sebanyak 86 perusahaan. Analisis data menggunbakan model regresi panel. Hasil membuktikan bahwa (1) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, (2) <em>dividend payout ratio </em>tidak berpengaruh signifikan terhadap konservatisme akuntansi, (3) <em>financial distress </em>berpengaruh negatif signifikan terhadap konservatisme akuntansi.</p><p><em><br /></em></p>

scholarly journals Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu

2019 ◽  
Vol 14 (2) ◽  
pp. 65-79
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Time Pressure ◽  
Simultaneous Testing ◽  
Negative Effect ◽  
Professional Care ◽  
Positive Effect ◽  
Analyze Data

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH DAN PENGARUHNYA TERHADAP RETURN ON ASSET (ROA)

Performance ◽  
2017 ◽  
Vol 24 (1) ◽  
pp. 74
Author(s):  
Firmansyah Romadhona
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sampling Method ◽  
Operating Income ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research is an analysis on Sharia Rural Banking (BPRS) Listed on Otoritas Jasa Keuangan website (www.ojk.go.id) during Year 2012 – 2015. The research entitled “Analysis variables that influence Murabahah Financing and influence to Return on Asset (Study on Sharia Rural Banking  on Indonesia during Year 2012 – 2015)”. The purpose of this research is to analyze the influence of non performing financing, wadiah savings, financing to deposit ratio, operating expenses operating income toward murabahah financing and influence to return on asset. This research used panel data regression analysis as model to test the hypothesis. The population in this research was Sharia Rural Banking (BPRS) on Indonesia during Year 2012 – 2015 consisting of 168 banks. While the samples of this research were taken by purposive sampling method which were 25 banks. The result of this research showed that: (1) non performing financing has no effect toward murabahah financing, (2) wadiah savings had positive effect toward murabahah financing, (3) financing to deposit ratio has no effect toward murabahah financing, (4 operating expenses operating income had negative effect toward murabahah financing, (5 murabahah financing had positive effect toward return on asset. Implication based on result of this research was the management need to increase wadiah savings and need to decrease operating expenses operating income because it can increase the murabahah financing. The management also needs to increase murabahah financing, because it is in this research is proven to increase the return on asset.

scholarly journals Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas terhadap Manajemen Laba pada Perusahaan Consumer Goods Industry

2021 ◽  
Vol 5 (1) ◽  
pp. 5
Author(s):  
Margarhet Anggriani ◽  
Indra Widjaja
Keyword(s):  
Earnings Management ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Result Show ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect ◽  
Research Show

The purpose of this research is to examine and analyze of firms size, leverage and profitability that effect earnings management. The data used in this research are from consumer goods industry company which registered in Indonesia Stock Exchange over four year from 2015 until 2018. The sample of this research consists of 23 companies from 92 data samples selected using purposive sampling method. The result of this research show indicate that firms size has a significant negative effect. Leverage has a significant positive effect. Additional result show that the profitability does not have an effect on earnings management. Tujuan dari penelitian ini untuk menguji dan menganalisis bukti empiris mengenai pengaruh ukuran perusahaan, leverage dan profitabilitas terhadap manajemen laba. Data pada penelitian ini menggunakan perusahaan consumer goods industry yang terdaftar di BEI periode empat tahun dari 2015 sampai 2018. Sampel pada penelitian ini berjumlah 23 dari 92 data yang telah diseleksi menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan ukuran perusahaan berpengaruh negatif terhadap manajemen laba. Leverage berpengaruh positif. Hasil lainnya menunjukkan profitabilitas yang tidak memiliki pengaruh terhadap manajemen laba.

scholarly journals Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan

2021 ◽  
Vol 9 (1) ◽  
pp. 25-35
Author(s):  
Putu Dian Pradnyanitasari ◽  
Ni Made Intan Priliandani ◽  
I Ketut Puja Wirya Sanjaya
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Fraud ◽  
Purposive Sampling ◽  
Research Hypothesis ◽  
Negative Effect

The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).

scholarly journals Apakah pengendalian intern berpengaruh pada kualitas informasi laporan keuangan?

2019 ◽  
Vol 1 (1) ◽  
pp. 28-37
Author(s):  
Endang Wahyuni ◽  
Sri Widodo
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Internal Control ◽  
Financial Statement ◽  
Primary Data ◽  
Primary Data Source ◽  
Data Source ◽  
Positive Effect ◽  
Research Show

This research aims to determine the effect of accrual-based application, internal control, IT utilization and HR competency on the quality of financial statement information. The research is a quantitative approach with primary data source. The population in this research was 29 Organisasi Perangkat Daerah (OPD) of Sleman Regency. The sample in this research amounted to 107 respondents taken using a purposive sampling. Data collection in this research using a questionnare. The data analysis using a multiple regression. The result of this research show that the accrual-based application, IT utilization and HR competency have a positive effect on the quality of financial statement information, while internal control has no significant affect on the quality of financial statement information.

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