DETERMINAN FAKTOR FRAUD DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kabupaten Keerom)

2021 ◽  
Vol 3 (2) ◽  
pp. 12-29
Author(s):  
Melyanus Bonsapia ◽  
Syaikhul Falah ◽  
Bonifasia Elita Bharanti
Keyword(s):  
Data Collection ◽  
Hypothesis Testing ◽  
Information Asymmetry ◽  
Internal Control ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Research Population

he purpose of this study was to test and analyze the Determinant of the Fraud Factor with theEffectiveness of Internal Control as a Moderation Variable in the Keerom District GovernmentOrganizations. The research population were all 28 Regional Apparatus Organizations, where thesample in this study was the Head of the Regional Apparatus Organization, Head of Division.Accounting and Head of subdivision.General/administration in each Regional ApparatusOrganization. The Test was accomplished about 77 sample respondents by using probabilitysampling. Data collection was collecting by directing a survey. Hypothesis testing was empiricallytested by using Smart PLS.The results showed that information asymmetry was affecting the tendency of accounting fraud. Thepursuance of accounting regulations was not affecting the likelihood of accounting fraud. Thesuitability of compensation has influenced the leaning of accounting fraud. The leadership hasinfluenced the tendency of accounting fraud. The effectiveness of internal control has moderated theinformation asymmetry towards accounting fraud tendencies. The internal control has moderatedthe accounting enforcement of trends in accounting fraud. The usefulness of internal controls hasmoderated the suitability of compensation for accounting fraud tendencies. The effectiveness ofinternal controls moderates leadership towards accounting fraud trends.

scholarly journals 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)

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>

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

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.

Association of information technology and internal controls of Iranian state agencies

2019 ◽  
Vol 61 (1) ◽  
pp. 133-150 ◽  
Author(s):  
Mohammad Reza Abbaszadeh ◽  
Mahdi Salehi ◽  
Seyed Masoud Faiz
Keyword(s):  
Information Technology ◽  
Data Collection ◽  
Internal Control ◽  
Internal Controls ◽  
Computer Application ◽  
State Agencies ◽  
Content Type ◽  
Data Collection Instrument ◽  
Research Population ◽  
New Processing

PurposeThis study aims to investigate the relationship between information technology and internal controls of state agencies in Iran.Design/Methodology/ApproachThe research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire designed by the researcher and administrated during March 5, 2016. The collected data are analyzed through descriptive and inferential statistics (binomial test).FindingsThe findings of the research show that there is a significant relationship between information technology and internal controls (administrative, financial and accounting controls, risk assessment, information and communication, control activities and monitoring). Moreover, the alteration of data collection methods (from traditional to modern) and the written instructions (in information technology) have a positive effect on the internal control and its subscales.Originality/valueWith regard to the emphasis on the development of computer application and the use of new processing facilities and the exchange of information and its specific controlling consequences, this is an innovative research.

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.

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 THE EFFECT OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON THE TENDENCY OF ACCOUNTING FRAUD

2018 ◽  
Vol 3 (1) ◽  
pp. 33
Author(s):  
Santy Setiawan
Keyword(s):  
Experimental Method ◽  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Accounting Students ◽  
Accounting Fraud ◽  
Christian University ◽  
Testing Tool

Accounting fraud is a problem commonly faced by both companies and users of financial statements. Accounting fraud often occurs due to weak internal controls. In addition, accounting fraud is also influenced by one’s ethics, especially the morality of individuals to cheat. The purpose of this study is to determine the effect of internal control and individual morality on the tendency to commit accounting fraud. This research is done by using experimental method. The sample used in this research is 85 accounting students of Maranatha Christian University. The testing tool used in this study is a two-way Anova. The results show that internal control has no effect on accounting fraud, but individual morality has an effect on accounting fraud. Individual with low morality will tend to commit accounting frauds rather than those with high morality.

scholarly journals ANALISIS FAKTOR-FAKTOR TERJADINYA KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA PADA KECAMATAN AMABI OEFETO TIMUR

2019 ◽  
Vol 7 (1) ◽  
pp. 35-43
Author(s):  
I Komang Arthana
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Internal Control ◽  
Unethical Behavior ◽  
Negative Impact ◽  
Research Result ◽  
Fund Management ◽  
Descriptive Data ◽  
Quantitative Descriptive ◽  
The Village

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh masing-masing faktor terhadap kecurangan pada pengelolaan dana desa di Kecamatan Amabi Oefeto Timur. Responden dalam penelitian ini adalah aparat desa yang terkait langsung dengan pengelolaan dan pelaporan dana desa. Penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa kesesuaian kompensasi, pengendalian internal, penegakan peraturan, asimetri informasi dan perilaku tidak etis memiliki dampak positif terhadap terjadinya kecurangan dalam pengelolaan dana desa. Efektivitas pengendalian internal berdampak negatif pada terjadinya kecurangan dalam pengelolaan kecurangan desa Kata kunci: Penipuan, Pengelolaan Dana Desa   This research conducted to find out how the influence of each factor against fraud on the village fund management in Amabi Oefeto Timur sub-district. The repondents of this research were the village institution who were directly related with the management and reporting the village fund. This research is a quantitative descriptive. Data collection by means of questionare distribution. The research result indicate that suitability of compensation, internal control, enforcement of regulation, information asymmetry and unethical behavior have a postive impact on the occurence of fraud in the village fund management. The effectiveness of internal control has a negative impact on the occurence of fraud in the village fraud management Key words : Fraud, Village Fund Management

scholarly journals The determinants of accounting fraud tendency

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.

scholarly journals PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN KONSTRUKSI DI MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Shelby Defiany Alou ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Construction Company ◽  
Compensation Management ◽  
Construction Companies ◽  
Finance Department

Within the scope of accounting, the concept of fraud is a deviation from accounting procedures that should not be applied in an entity. Such delusions will have an impact on the financial statements presented by the company (Ariani, 2014). This study aims to examine the effect of conformity of compensation, management morality, and effectiveness of internal controls on the tendency of accounting fraud in employees of construction companies in Manado. The population in this study is a construction company in Manado. Sampling was done by purposive sampling which amounted to 4 companies. The sample of this research is 36 employees who work in the finance department at construction companies in Manado. The method of data analysis used is multiple linear regression analysis. The result of this research are: (1) compensation suitability has no effect on the tendency of accounting cheating on employees of construction companies in Manado; (2) management morality has no effect on the tendency of accounting fraud in employees of construction companies in Manado; (3) the effectiveness of internal controls has a positive and significant effect on the tendency of accounting cheating on construction company employees in Manado.Keywords: Compensation Compliance, Management Morality, Effectiveness of Internal Control, Accounting Fraud Trend

scholarly journals THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

2016 ◽  
Vol 31 (1) ◽  
pp. 208 ◽  
Author(s):  
Novita Puspasari ◽  
Eko Suwardi
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Moral Principles ◽  
Quasi Experimental ◽  
Local Government Level ◽  
Low Levels ◽  
Government Level

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government

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