The Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud (original) (raw)
Related papers
International Journal of Science and Management Studies (IJSMS)
This study aims to determine the significance of the impact of individual morality and internal control on the tendency of accounting fraud. To obtain the data used journal and library data collection methods, data analysis methods used are descriptive methods, literature, and literature studies.This article concludes that individual morality has a significant negative impact on accounting fraud and internal control has a significant adverse effect on the tendency of accounting fraud.
Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia, 2020
The purpose of this research is to examine the effect of internal control systems, individual morality and organizational commitment to the tendency of accounting fraud. The samples in this study were branch leaders, branch quality assurance, sales supervisors (marketing), leaders in service office development, general and administrative supervisors, cash service supervisors, customer service supervisors. The sampling method for this research was purposive sampling, and 60 samples were obtained. This study uses the questionnaire method in collecting data. Researchers used multiple linear regression data analysis techniques to test the effect between the independent variable and the dependent variable. The test results obtained results that the internal control system, individual morality, organizational commitment have a significant negative effect on accounting fraud.
Riset Akuntansi dan Keuangan Indonesia, 2019
This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, ...
The determinants of accounting fraud tendency
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. A B S T R A K Penelitian ini bertujuan untuk menguji kembali pengaruh efektivitas pengendalian internal, kesesuaian sistem kompensasi, dan asimetri informasi, kepatuhan terhadap aturan akuntansi, dan moralitas manajemen terhadap kecenderungan kecurangan akun-tansi. Penelitian ini menggunakan agency theory and fraud triangle sebagai grand theory. Penelitian ini dilakukan pada 19 perusahaan di Surabaya dengan 79 manajer sebagai responden. Analisis data menggunakan model regresi linear dengan software SPSS. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, kese-suaian sistem kompensasi, asimetri informasi, kepatuhan terhadap aturan akuntansi, dan moralitas manajemen memiliki pengaruh yang signifikan terhadap kecenderungan kecurangan akuntansi.
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK
This study aims to determine the effect that could be given of compensation suitability, internal control effectiveness, and individual morality to the tendency of accounting fraud. This research was conducted at Regional Apparatus Organization in Purbalingga regency and the sample in this study amounted to 31 samples using Slovin method. The collected data analyzed through multiple linear regression analyses. The result that can be obtained from this study give evidence that the suitability of compensation, the effectiveness of internal control, and the individual morality has a negative and significant influence on the tendency of accounting fraud. Base on the result in this study, Regional Apparatus Organization of Purbalingga Regency needs to pay attention to various policies related to increasing compensation conformity, the effectiveness of internal controls, and individual employee morality to reduce employee fraud tendency.
2017
Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecenderungan kecurangan akuntansi, kesesuaian kompensasi, dan ketaatan aturan akutansi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel invertening. Populasi penelitian ini terdiri dari dinas di Kabupaten Kendal. Teknik pengambilan sampel menggunakan simple random sampling, diperoleh sebanyak 83 responden. Sampel penelitian inimenggunakan metode kuesioner. Analisis data yang digunakan adalah Structural Equation Modelling (SEM) dengan alat analisis SmartPLS 3.0.Hasil penelitian menunjukan pengendalian internal yang efektif di dinas dapat mencegah timbulnya perilaku tidak etis yang mengarah pada kecurangan akuntansi. Kompensasi yang sesuai di dinas dapat mencegah perilaku tidak etis yang mengarah pada kecurangan akuntansi. Aturan akuntansi yang terdapat di dinas tidak dapat mencegah timbulnya perilaku etis yang mengarah pada kecurangan akuntansi.Simpulan dalam penelitian in...
The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study
Jurnal Ilmiah Akuntansi dan Bisnis (JIAB), 2020
This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover, there are differences among individuals who have high and low levels of individual morality to commit fraud. Finally, results reveal that the interaction between individual morality and internal controls lead to fraud.
Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia
This research was conducted to examine impact of rules obedience, management morality, and effectiveness of internal controls, towards Accounting Fraud Tendency, which mediated by unethical behaviour in Regional Devices Organization (RDO) at Keerom regency, Papua. Data was obtained through questionnaire and was analysed using path analysis through the assistance of SPPS computer program version 23.0. The results showed that obedience towards accounting rules and management morality has got positive and significant impact towards accounting fraud tendency. The effectiveness of internal management system has got positive impact, but not significant, towards accounting fraud tendency. The impact of non-ethical behaviour as intervening between management morality and accounting fraud tendency was not dominant. In other side, non-ethical behaviour, as intervening between accounting obedience and effectiveness of internal management system, towards accounting fraud tendency, has not got dominant impact.
Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation
Jurnal Akuntansi
This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is purposive sampling method. The number of SKPD samples is 22 agencies. The data is primary data. The data analysis is SEM (SmartPLS Wrap 3.0). The results showed that internal control, information asymmetry, and individual morality had a significant effect on unethical behavior. Internal control, information asymmetry affects tendency of accounting fraud, individual morality has no effectagainst accounting fraud tendencies. Information asymmetry, morality individuals influence the tendency of accounting fraud through unethical behavior as mediation, while internal control is notsignificant effect.