Do The Fraud Triangle Components Motivate Fraud In Indonesia?

Fitri, Fauziah Aida; Syukur, Muhammad; Justisa, Gita

doi:10.14453/aabfj.v13i4.5

Cited by 46 publications

(92 citation statements)

References 12 publications

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“…With the terms of measurement and research instru ments as follows: measurement of this vari able uses a likert scale of 15. The unethical behaviour variable instruments are adopted from Brown et al (2016) then developed by Awang (2019), Fitri et al (2019), andSyadul lah et al (2019). This variable is modified based on criteria: abuses position, abuse re sources, abuse power, no action, and abuse rules.…”

Section: Methodsmentioning

confidence: 99%

“…In previous studies (Awang, 2019;Brown et al, 2016;Fitri et al, 2019;Syadul lah et al, 2019), there were limitations. The respondents were used only in one depart mental scope, sample selection does not use purposive sampling and the research did not investigate the possible by intermediar ies or intervening variables.…”

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confidence: 94%

“…Governments with fraudulent tendencies have several forms of fraud, such as corrup tion, asset abuse, and financial statement cheating. Corruption is the most common accounting fraud phenomenon in Indonesia and it has placed the country as the most corrupt country (Fitri et al, 2019;Fitria & Amilin, 2014;Nahar, 2018).…”

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confidence: 99%

“…Researches on unethical behaviour against fraud have different results. Euster et al (2016) and Fitri et al (2019) find that un ethical behaviour provide a significant influ ence on accounting fraud in the company and unethical behaviour affects the tendency to cheat due to a lack of selfcontrol (Albizri et al, 2019). Harris et al (2018) argued un ethical behaviour has no significant has an influence on the tendency to cheat but has a positive direction.…”

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confidence: 99%

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The Urgency of Rationalization for Unethical Behavior and Accounting Fraud

Aksa

Irianto

Bawono

2020

jamal

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Urgensi Rasionalisasi bagi Perilaku Tidak Etis dan Kecurang an Akuntansi. Penelitian ini mencoba untuk menguji dampak rasional isasi bagi perilaku tidak etis dan kecurangan akuntansi. Penelitian ini menggunakan metode analisis regresi dengan sejumlah pegawai negeri sipil sebagai sampel. Penelitian ini menemukan bahwa orang yang se ring berperilaku tidak etis selalu melakukan kecenderungan kecurang an dengan mencari pembenaran atau melakukan rasionalisasi atas tindak an yang dilakukan. Hal ini dapat dicegah dengan penghindaran pe nyalahgunaan kekuasaan atau sumber daya. Dengan penurunan ting kat rasionalitas, kecurangan akuntansi (khususnya pada sektor publik) akan menurun dan sebaliknya.

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Section: Methodsmentioning

confidence: 99%

mentioning

confidence: 94%

mentioning

confidence: 99%

mentioning

confidence: 99%

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The Urgency of Rationalization for Unethical Behavior and Accounting Fraud

Aksa

Irianto

Bawono

2020

jamal

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“…Hasil wa wancara peneliti dengan partisipan menun jukkan bahwa sarana dan prasarana adalah salah satu aspek yang seharusnya mendapat perhatian dari Inspektorat Provinsi DKI Ja karta dalam menunjang proses praktik probity audit. Fitri, Syukur, & Justisa (2019) dan Rustiarini & Novitasari (2014) menyebutkan bahwa dengan adanya sarana dan prasara na yang cukup, praktik probity audit dapat berjalan dengan efektif. Pada umumnya sarana pemeriksaan mencakup semua hal yang secara langsung dipergunakan oleh auditor agar dapat meningkatkan kualitas proses praktik probity audit PBJ.…”

Section: Hasil Dan Pembahasanunclassified

Efektivitas Probity Audit Dalam Mencegah Kecurangan Pengadaan Barang Dan Jasa

Ramadhan

Arifin

2019

jamal

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Abstrak: Efektivitas Probity Audit dalam Mencegah Kecurangan Pe ngadaan Barang dan Jasa. Studi ini berupaya meneliti efektivitas pe nerapan probity audit dalam pencegahan kecurangan penyediaan barang dan jasa. Pendekatan studi kasus digunakan sebagai metode pada In spektorat Provinsi DKI Jakarta tahun 2016. Hasil studi menunjukkan bahwa probity audit yang dilaksanakan oleh Inspektorat Provinsi DKI Jakarta selama tahun 2016 belum optimal. Hal tersebut disebabkan ma sih digunakannya sampling data dalam proses probity audit dan tahap an probity audit juga belum dilakukan secara keseluruhan. Selain itu, terdapat hambatan pada penerapan probity audit berupa adanya keter batasan sarana dan prasarana, anggaran, kompetensi auditor, waktu, sumber daya manusia, dan dokumentasi.

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UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

Adelopo

Meier

2022

J Corp Accounting Finance

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Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that is, offences leading to exclusion. Consequently, we do not know their prevalence, the features of these behaviors or the motivating factors for their perpetration by members of the UK's PABs. Clarity on these issues is in the public interest given the centrality of the role of the accounting profession to the efficient functioning of the financial system. We used the fraud triangle theory to shed light on these issues. Our analysis is based on the entire population of 141 serious cases that led to members’ exclusion. We developed an analytical framework that focused on the nature of the infringements, their prevalence amongst the PABs, and the variety of explanations provided by the culprits. Our analysis shows that criminal convictions and breach of ethical guidance are the two major causes of exclusion. Our findings have implications for the PABs in their attempts to ensure their members’ ethical behavior and the adequacy of their disciplinary process.

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Do The Fraud Triangle Components Motivate Fraud In Indonesia?

Cited by 46 publications

References 12 publications

The Urgency of Rationalization for Unethical Behavior and Accounting Fraud

The Urgency of Rationalization for Unethical Behavior and Accounting Fraud

Efektivitas Probity Audit Dalam Mencegah Kecurangan Pengadaan Barang Dan Jasa

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

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