Pengaruh Pengendalian Internal dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi

Abstract

This study was made to determine the relationship of variables that can affect the tendency of fraud. Those variables are internal control and ets culture in the organization. cooperatives as a whole that are still active in Gianyar district were chosen to be the research sites. The sample of this study amounted to 81 people where the data will be collected later by the process of distributing questionnaires. SEM PLS was used as an analytical method in this study. In this study it was found that the level of accounting fraud can be reduced by improving the internal control system and coupled with an organizational ethical culture that is well implemented in the company.

Moderation of Self-Regulatory Efficacy between Leader-Member Exchange and Procedural Justice on Workplace Deviance Behavior at Perum BULOG West Java Region

“…When a person perceives that the procedure for providing salary or other compensation is unfair, pressure will arise in him. Emotionally, it will cause dissatisfaction for the employee so that it will cause the employee to do anything because he feels pressured, including making deviations (Fachrunisa, 2015).…”

“…Where the concept of justice not only includes the perception of fairness in earnings, but also includes consideration of allocation decisions and social interactions with employees (Greenberg, 1993;Tyler & Bies, 1990). So that when someone perceives that decisions related to procedures are carried out unfairly, pressure will arise in him and will cause dissatisfaction for the employee so that it will cause the employee to do anything because he feels pressured including by deviating (Fachrunisa, 2015).…”

“…Based on research from Fachrunisa (2015), deviations in the workplace can occur if an employee feels pressured against the fairness of the existing procedures in a company.…”

Pengaruh Budaya Organisasi, Perilaku Tidak Etis Dan Keadilan Prosedural Terhadap Kecenderungan Kecurangan Akuntansi Pengelolaan Dana Desa Di Desa Gohong Kecamatan Kahayan Hilir Kabupaten Pulang Pisau

“…Penelitian Aprilliyanti (2018) menunjukkan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Penelitian ini membuktikan bahwa ketika budaya dalam suatu instansi terlihat buruk orang-orang yang berada dalam suatu instansi tersebut memiliki kontrol yang lemah dalam mengontrol keinginan untuk melakukan tindakan kecenderungan kecurangan.…”

“…Berdasarkan hasil penelitian Oktavia (2020) mengenai pengaruh keadilan prosedural berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi penelitian ini menunjukan semakin rendah keadilan prosedural maka semakin tinggi kecurangan yang terjadi. Demikian juga penelitian di atas sejalan dengan penelitian yang telah dilakukan oleh Aprilliyanti (2018), dan Anisykurlillah (2018) menjelaskan bahwa keadilan prosedural berpengaruh positif terhadap kecenderungan kecurangan. Seseorang akan membandingkan outcome dan input yang mereka keluarkan dalam melakukan pekerjaan dan akan membandingkannya dengan yang diterima orang lain.…”