Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental

Mulia, Muhammad Harry Krishna; Febrianto, Rahmat; Kartika, Rayna

doi:10.18196/jai.180283

Cited by 12 publications

(18 citation statements)

References 10 publications

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“…Thus, the pentagon fraud theory can be justified in internal control variables. The results of this study are in line with previous studies conducted Sujand ari dan Mataningtyas [17] and Harry Krishna Mulia 2017 [18] which states that internal control has an effect on fraud. The results of this study are not in line with previous research by Wilopo 2006 [7], Handoko 2020 [6] where the effectiveness of internal control affects the Tendency of Fraud in Accounting.…”

Section: Hypothesis Testsupporting

confidence: 91%

Analysis the Effectiveness Internal Control System and Management Morality on Tendency of Fraud in Accounting

Vamela¹,

Setiyawati²

2021

Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jaka

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This research begins with the phenomenon of fraud in accounting that has occurred in many countries, where fraud that occurred in Toshiba Corp (Japan) and SNP Finance (Indonesia) has tarnished credibility in accounting practices. This study aims to examine and analyze the significant influence of the effectiveness of the internal control system and the morality of accounting management on the tendency of fraud in accounting. This research is quantitative with a causal approach. The population of this research is the private sector companies in Jakarta and Tangerang. The sample of this research were 60 companies. Data were analyzed using the Second Order Confirmation Equation Model (SEM) structure with the Partial Least Square (PLS) approach. The results showed the effectiveness of the internal control system had no significant effect on the tendency of fraud in accounting. Conversely, Management Morality has a significant effect on the tendency of fraud in accounting.

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Section: Hypothesis Testsupporting

confidence: 91%

Analysis the Effectiveness Internal Control System and Management Morality on Tendency of Fraud in Accounting

Vamela¹,

Setiyawati²

2021

Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jaka

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“…This study discusses (Efrizon, Febrianto, & Kartika, 2020;Morales, Gendron, & Guénin-Paracini, 2014) which stated that morality has a strong influence on fraudulence. On the other hand, Harry Krishna Mulia, Febrianto, and Kartika (2017b) discovered that morality does not affect fraudulence.…”

Section: Results Of Findingsmentioning

confidence: 99%

The Effect of Morality, Compensation, and Professional Commitment to Fraudulent Financial Statements with Rationalization as an Intervening Variable Empirical Study on SKPD South Tangerang City

Anfusina

Mappanyukki

2020

International Journal of Asian Social Science

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The case of fraud that occurred at LKPD in 2017 South Tangerang City has inflict a financial loss country up to 1.7 billion rupiahs, this incident proves that fraud is still a common practice even though it has violated the principles of accounting. This study aims to examine the effect of morality, compensation and professional commitment on fraudulent financial statement by rationalization as an intervening variable. The population in this study was all South Tangerang Regional Work Unit. The sampling technique used is Nonprobability Sampling with saturated sample method until 36 samples are obtained. The analysis in this study is structure equation modeling with the help of the Smartpls version 3.0 program. The results of the study concluded that morality has a significant negative effect on accounting report fraud while compensation and professional commitment does not significant effect on fradulent financial statemet and rationalization does not mediate the relationship of morality, compensation and professional commitment to fraudulent financial statement. Contribution/Originality: The paper's primary contribution is finding that the importance of implementing moral values into the work culture of all employees as a form of business that needs to do by the organization in minimizing the occurrence of fraud.

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“…Thus, an organization or company needs to design and implement an internal control system expected to address business risks that threaten the achievement of organizational goals. [13] explained that internal control in the company or organization context could ensure that its assets are better preserved. [8] also clarified that organizations that properly design the internal audit function would find it easier to detect fraud.…”

Section: Internal Control and The Tendency Of Accounting Fraudmentioning

confidence: 99%

“…This study's results are in line with [8] study results, which explained that organizations that properly design the internal audit function would find it easier to detect fraud. Supported by the research of [13], internal control in the company or organization context can ensure that its assets are better maintained. This study's results also confirm the results of research conducted by [29] that fraud will not occur if there is no opportunity.…”

Section: Differences In the Effect Of Internal Control On The Tendencmentioning

confidence: 99%

“…In their research, [26] stated that the organization's internal control system could minimize the tendency of accounting fraud. In the company or organization context, the internal control existence can ensure that its assets are better preserved than the absence of internal control [13]. Moreover, [29] argue that when the pressure is extreme, fraud or cheating cannot occur unless there is an opportunity.…”

Section: Introductionmentioning

confidence: 99%

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The Influence of Internal Control, Financial Pressure, and Compensation Compatibility on the Tendency of Accounting Fraud

Saud¹,

Diyar²,

Hakim³

2021

Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)

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This research discusses the influence of internal control, financial pressure, and compensation compatibility on the tendency of accounting fraud. Two experiments were conducted to test the effect of these factors. Experiment 1 examined the influence of internal control and financial pressure on the tendency of accounting fraud. Experiment 2 scrutinized the effect of internal control and compensation compatibility on the tendency of accounting fraud. The samples in this study were 122 participants selected using a purposive sampling method. Analysis of Variance (ANOVA) was employed for the hypothesis built in this study. The test results in Experiment 1 revealed that individuals in conditions where there was no internal control tended to commit accounting fraud compared to those in conditions where there was an internal control. The test results also indicated that individuals in financial pressure conditions tended to commit accounting fraud compared to conditions with no internal control. This test's results specified that there was no interaction between internal control and financial pressure on individual decisions in the tendency of accounting fraud. Besides, the test results in experiment 2 proved that individuals who received incompatible compensation were more likely to commit accounting fraud than those who received appropriate compensation. The test results also showed that individuals in the conditions of internal control absence and inappropriate compensation were more likely to commit accounting fraud than those in conditions with internal control. The further additional analysis results disclosed that internal control manipulation in experiment 2 has succeeded in replicating the experiment 1 results.

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Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental

Cited by 12 publications

References 10 publications

Analysis the Effectiveness Internal Control System and Management Morality on Tendency of Fraud in Accounting

Analysis the Effectiveness Internal Control System and Management Morality on Tendency of Fraud in Accounting

The Effect of Morality, Compensation, and Professional Commitment to Fraudulent Financial Statements with Rationalization as an Intervening Variable Empirical Study on SKPD South Tangerang City

The Influence of Internal Control, Financial Pressure, and Compensation Compatibility on the Tendency of Accounting Fraud

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