scholarly journals FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Yustiana Djaelani ◽  
Zainuddin Zainuddin
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Financial Management ◽  
Survey Method ◽  
Accounting Fraud ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Accounting Rules ◽  
District Government ◽  
Regional Work

Penelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Halmahera Barat mengenai pengaruh pengendalian internal, ketaatan aturan akuntansi, budaya organisasi dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Penelitian ini menggunakan metode survey dengan kuesioner, jumlah sampel yang digunakan adalah 30 SKPD di kabupaten Halmahera Barat. Analisis data menggunakan regresi linier berganda dengan aplikasi SPSS 25 for windows. Hasil penelitian menunjukkan hasil 1) pengendalian internal berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 2). ketaatan aturan akuntansi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 3). budaya organisasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi, dan; 4) moralitas manajemen Tidak berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD pemerintah kabupaten Halmahera Barat.Kata Kunci: Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Budaya Organisasi, Moralitas Manajemen, Kecenderungan Kecurangan Akuntansi dan Halmahera BaratThis study aims to explore the perceptions of financial management employees in the Regional Work Unit (SKPD) of West Halmahera Regency regarding the effect of internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud. This study used a survey method with a questionnaire, the number of samples used was 30 SKPD in West Halmahera district. Data analysis using multiple linear regression with the SPSS 25 application for windows. The results showed that 1) internal control had a significant negative effect on trends in accounting fraud; 2). observance of accounting rules has a significant negative effect on trends in accounting fraud; 3). organizational culture has a significant negative effect on trends in accounting fraud, and; 4) management morality Does not affect the tendency of accounting fraud in the West Halmahera district government SKPD.Keywords: Internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud and West Halmahera

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo)

2018 ◽  
Vol 1 (1) ◽  
pp. 40-54
Author(s):  
Nur Lazimatul Hilma Sholehah ◽  
Syamsuri Rahim ◽  
Muslim Muslim
Keyword(s):  
Quantitative Study ◽  
Internal Control ◽  
Sampling Method ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Accounting Fraud ◽  
Regional Organization ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.

scholarly journals Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

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.

scholarly journals The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

2020 ◽  
Vol 35 (1) ◽  
pp. 112
Author(s):  
Fernanda Fernandhytia ◽  
Muslichah Muslichah
Keyword(s):  
Internal Control ◽  
Theory And Practice ◽  
Control Individual ◽  
Accounting Fraud ◽  
Moral Value ◽  
Significant Negative Effect ◽  
Start Up ◽  
Negative Effect ◽  
The Right ◽  
A Company

<p class="Default">In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on  Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud</p>

scholarly journals Antecedent Variables and Consequences of Religiosity on Fraud

2019 ◽  
Vol 11 (1) ◽  
pp. 43
Author(s):  
Muhamad Taqi ◽  
Sabaruddinsah . ◽  
Tubagus Ismail ◽  
Meutia .
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Technique ◽  
Accounting Fraud ◽  
Internal Control System ◽  
Negative Effect ◽  
Work Units ◽  
Regional Work ◽  
Positive Effect

This study aims to analyze the antecedent variables of religiosity (suitability of compensation, money ethics and internal control system) and the consequences on accounting fraud among regional officials. The study method used here was descriptive quantitative method with a correlation approach, the sampling used purposive sampling technique. Data collection in this study was conducted by distributing questionnaires to the officials of the Regional Work Units (SKPD) of Serang City and Regency. Data analysis used Structural Equation Modelling (SEM) with SmartPLS program. The results of the study showed that the suitability of compensation had a negative effect, money ethics had a positive effect, the internal control system had a negative effect and religiosity had a negative effect on accounting fraud among the regional officials. Then the suitability of compensation, money ethics and internal control systems were proved to be the antecedent variables of religiosity.

scholarly journals ANALISIS PENGARUH ASIMETRI INFORMASI, PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 115
Author(s):  
Devy Ervina Indriastuti ◽  
Agusdin - ◽  
Animah -
Keyword(s):  
Internal Control ◽  
Accounting Fraud ◽  
Asymmetry Of Information ◽  
The Public ◽  
Negative Effect ◽  
Accounting Rules ◽  
The Government ◽  
Rules Set ◽  
Positive Effect ◽  
Reward And Punishment

Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, internal control, perception of suitability compensation, individual morality and adherence to accounting rules on the accounting fraud in Central Lombok regency government. A sample of 90 respondents was determined by proportional stratified random sampling consisting of Echelon II, III and IV accounting manager directly or indirectly. Data were analyzed using multiple regression formula with the help of SPSS applications. The study concluded that the asymmetry of information and significant positive effect which means increasing the chances of fraud. Internal control, perception of suitability compensation, individual morality a significant negative effect, it can reduce the chances of accounting fraud effectively. While the observance of accounting rules do not affect the accounting fraud due to the lack of reward and punishment accounting manager of the implementation of the rules set. Suggestions in the study for the government of Central Lombok district need their superiors ketegasam in enforcing a rule to be applied to the subordinates, where there needs to be a clear reward and punishment on the performance of subordinates. For further research is expected to explore other factors that may affect the Accounting Fraud and expand into other areas of research objects that may get different results.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

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

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

<span class="fontstyle0">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</span>

scholarly journals Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables

2021 ◽  
Vol 4 (1) ◽  
pp. 94
Author(s):  
Rapika Anwar ◽  
Parmin Ishak
Keyword(s):  
Organizational Culture ◽  
Accounting Information ◽  
Research Data ◽  
Financial Statement ◽  
Survey Method ◽  
Regional Government ◽  
Research Findings ◽  
Work Units ◽  
Regional Work

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.

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.

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