Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International
Abstract
PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase.
Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.
Downloads
Download data is not yet available.
References
Amalia, F. A. (2015). Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor . JAI (Journal of Accounting and Investment) vol. 20 no. 1.
Akhmetshin, E. M., Vasilev, V. L., Bakhvalov, S. I. Prikhodko, a. n., & Kazakov, A. V. (2017). Internal Control in The System of Innovation Management In The Modern Business Environment. International Journal of Economic Research, 14(15), pp. 409-416.
Akhmetshin, E. M., Vasilev, V. L., Vlasova, N. I., Kazakov, A. V., Kotova, X. Y., & Ilyasov, R. H. (2019). Improving management functions at an enterprise: Levels of the internal control system. Quality - Access to Success, 20(171), 39–43.
Bharaditya, I. W. P., Sukarsa, I. M., & Wirabuana, P. (2017). Internal Control Improvement for Creating Good Governance. International Journal of Information Engineering and Electronic Business, 9(3), 9–17. https://doi.org/10.5815/ijieeb.2017.03.02
Buckley, M. R., D. S. Wiese M. G. and Harvey, (2014). An Investigation into Dimensions of Unethical Behavior. Journal of Education for Bussiness 73.
Chiarini, A. (2017) Risk-Based Thinking According to ISO 9001 2015 Standard and The Risk Sources European Manufacturing SMEs Intend to manage.TQM Journal,29(2), 310-323. 10.1108/TQM-04-2016-0038
Dinajayanti, N. W. A. D., & Rasmini, N. K. (2019). Pengendalian intern, loyalitas dan integritas manajemen pada perilaku etis karyawan PT.Orindo alam ayu Denpasar. E-Jurnal Akuntansi Universitas Udayana, 17, 338–363.
Fajariyanti, D. (2016). Pengaruh Kepatuah Pengendalian Intern Terhadap Perilaku Etis Karyawan Dalam Sistem Penggajian (Studi Kasus pada Karyawan Water Park Gumul Paradise Island. Jurnal Akuntansi Dan Ekonomi, 1(4). http://weekly.cnbnews.com/news/article.html?no=124000
Frazer, L. (2016). Internal Control: Is it a Benefit or Fad to Small Companies? A Literature D...: Search Everything at Mercyhurst University. Journal of Accounting & Finance, 16(4), 2016.
Goloshchapova, L. V., Smolentsev, V. M., Korelskiy, D. S., Rudenko, M. N., & Sergodeeva, E. A. (2017). Theoretical And Methodological Basis Of Organization Of The Internal Control System Of The Industrial Enterprise. International Journal of Applied Business and Economic Research, 15(12), 261–271.
Hussaini, U., & Muhhamed, U. (2020). The effect of internal control on the performance of pharmaceutical firms in vietnam. International Journal of Management Research & Review, 7(2), 395–400. https://doi.org/10.5267/j.ac.2020.11.012
Kirana, C. G., & Wati, A. (2016). Jurnal Ilmiah Akuntansi dan Ekonomi Volume .1. No. 1 Maret 2016 95. Jurnal Ilmiah Akuntansi Dan Ekonomi, 1(1), 95–106. https://www.usni.ac.id/lppm/jurnal/6. P HERISTON (95-106 ).pdf
Kodolova, I. A., Yusupova, L. M., Nikonova, T. V., Khisamova, E. D. Hasbiullina, G. M., & Solodkova, I. M. (2017). The Dinamic of Innovative Activity Development: The Enterprises of Tatarstan. Astra Salvensis, Supplement No.2/2017, pp.415-428
Lunenburg, F. C. (2012). Compliance Theory and Organizational Effectiveness. Internationel Ajaournal Of Scholarly Academic Intellectual Diversity, 4(1).
Mahadeen, B., Al-Dmour, R. H., Obeidat, B. Y., & Tarhini, A. (2016). Examining the Effect of the Organization’s Internal Control System on Organizational Effectiveness: A Jordanian Empirical Study. International Journal of Business Administration, 7(6). https://doi.org/10.5430/ijba.v7n6p22
Manggu, S. A. R., & Nur, N. S. (2019). Pengaruh Pengendalian Internal Terhadap Perilaku Etis Karyawan Dalam Sistem Penggajian. Journal of Economic, Public, and Accounting (JEPA), 1(2), 113–122.
Nugraha, W. (2015). Kompensasi Manajemen Terhadap Perilaku Etis Pegawai ( Studi Kasus Dinas Pendapatan , Pengelolaan Keuangan Dan Aset Daerah Wonogiri ). Jurnal Riset Akuntansi, 3(1).
Rae, K., Sands, J., & Subramaniam, N. (2017). Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance. Australasian Accounting, Business and Finance Journal, 11(1), 28–54. https://doi.org/10.14453/aabfj.v11i1.4
Rahim, S. A. A., Nawawi, A., & Salin, A. S. A. P. (2017). Internal Control Weaknessiss in a Cooperativebody: Malaysian Experience. International Journal of Management Practice, 10(2), 131-151. 10.1504/IJMP.2017.083082
Sidauruk, T. D., & Lestari, S. (2017). Pengaruh Pengendalian Intern, Kepatuhan, Kompensasi Manajemen Terhadap Perilaku Etis Karyawan (Studi Kasus : Pada Perusahaan Distributor Farmasi Pt Enseval Putera Megatrading Tbk Pusat). Jurnal Ilmiah Akuntansi Dan Ekonomi, 1(2), 16–26.
Sozinova, A.A., Zhelnina, E.V., Prokhorova, V.V., Zelinskaya, M.V., & Putilina, I.N. (2016). Economic environment activities of russian corporations. International Journal of Economics and Financial Issues, 6(1S), 52-56.
Taradipa, P. S. (2017). Pengaruh Pengendalian Intern Terhadap Kinerja Karyawan studi kasus pada PT.Bank Panin Tbk cabang Kendari. Jurnal Akuntansi, 1(1), 2–13.
Thoyibatun, S. (2012). Faktor-Faktor Yang Berpengaruh Terhadap Perilaku Tidak Etis Dan Kecenderungan Kecurangan Akuntansi Serta Akibatnya Terhadap Kinerja Organisasi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(2), 245. https://doi.org/10.24034/j25485024.y2012.v16.i2.2324
Wiryakriyana, A. . G., & Widhiyani, N. L. S. (2017). Pengaruh Ukuran Perusahaan, Leverage, Auditor Switching, Dan Sistem Pengendalian Internal Pada Audit Delay. E-Jurnal Akuntansi, 2017(1), 771–798.
Wulandari, E. (2016). Pengaruh Sistem Pengendalian Intern Dan Koompensasi Terhadap Perilaku Etis Karyawan Pada PT.Pegadaian (PERSERO) Cabang Syariah Palembang. Journal Islamic Economics, 53(9), 1689–1699.
Akhmetshin, E. M., Vasilev, V. L., Bakhvalov, S. I. Prikhodko, a. n., & Kazakov, A. V. (2017). Internal Control in The System of Innovation Management In The Modern Business Environment. International Journal of Economic Research, 14(15), pp. 409-416.
Akhmetshin, E. M., Vasilev, V. L., Vlasova, N. I., Kazakov, A. V., Kotova, X. Y., & Ilyasov, R. H. (2019). Improving management functions at an enterprise: Levels of the internal control system. Quality - Access to Success, 20(171), 39–43.
Bharaditya, I. W. P., Sukarsa, I. M., & Wirabuana, P. (2017). Internal Control Improvement for Creating Good Governance. International Journal of Information Engineering and Electronic Business, 9(3), 9–17. https://doi.org/10.5815/ijieeb.2017.03.02
Buckley, M. R., D. S. Wiese M. G. and Harvey, (2014). An Investigation into Dimensions of Unethical Behavior. Journal of Education for Bussiness 73.
Chiarini, A. (2017) Risk-Based Thinking According to ISO 9001 2015 Standard and The Risk Sources European Manufacturing SMEs Intend to manage.TQM Journal,29(2), 310-323. 10.1108/TQM-04-2016-0038
Dinajayanti, N. W. A. D., & Rasmini, N. K. (2019). Pengendalian intern, loyalitas dan integritas manajemen pada perilaku etis karyawan PT.Orindo alam ayu Denpasar. E-Jurnal Akuntansi Universitas Udayana, 17, 338–363.
Fajariyanti, D. (2016). Pengaruh Kepatuah Pengendalian Intern Terhadap Perilaku Etis Karyawan Dalam Sistem Penggajian (Studi Kasus pada Karyawan Water Park Gumul Paradise Island. Jurnal Akuntansi Dan Ekonomi, 1(4). http://weekly.cnbnews.com/news/article.html?no=124000
Frazer, L. (2016). Internal Control: Is it a Benefit or Fad to Small Companies? A Literature D...: Search Everything at Mercyhurst University. Journal of Accounting & Finance, 16(4), 2016.
Goloshchapova, L. V., Smolentsev, V. M., Korelskiy, D. S., Rudenko, M. N., & Sergodeeva, E. A. (2017). Theoretical And Methodological Basis Of Organization Of The Internal Control System Of The Industrial Enterprise. International Journal of Applied Business and Economic Research, 15(12), 261–271.
Hussaini, U., & Muhhamed, U. (2020). The effect of internal control on the performance of pharmaceutical firms in vietnam. International Journal of Management Research & Review, 7(2), 395–400. https://doi.org/10.5267/j.ac.2020.11.012
Kirana, C. G., & Wati, A. (2016). Jurnal Ilmiah Akuntansi dan Ekonomi Volume .1. No. 1 Maret 2016 95. Jurnal Ilmiah Akuntansi Dan Ekonomi, 1(1), 95–106. https://www.usni.ac.id/lppm/jurnal/6. P HERISTON (95-106 ).pdf
Kodolova, I. A., Yusupova, L. M., Nikonova, T. V., Khisamova, E. D. Hasbiullina, G. M., & Solodkova, I. M. (2017). The Dinamic of Innovative Activity Development: The Enterprises of Tatarstan. Astra Salvensis, Supplement No.2/2017, pp.415-428
Lunenburg, F. C. (2012). Compliance Theory and Organizational Effectiveness. Internationel Ajaournal Of Scholarly Academic Intellectual Diversity, 4(1).
Mahadeen, B., Al-Dmour, R. H., Obeidat, B. Y., & Tarhini, A. (2016). Examining the Effect of the Organization’s Internal Control System on Organizational Effectiveness: A Jordanian Empirical Study. International Journal of Business Administration, 7(6). https://doi.org/10.5430/ijba.v7n6p22
Manggu, S. A. R., & Nur, N. S. (2019). Pengaruh Pengendalian Internal Terhadap Perilaku Etis Karyawan Dalam Sistem Penggajian. Journal of Economic, Public, and Accounting (JEPA), 1(2), 113–122.
Nugraha, W. (2015). Kompensasi Manajemen Terhadap Perilaku Etis Pegawai ( Studi Kasus Dinas Pendapatan , Pengelolaan Keuangan Dan Aset Daerah Wonogiri ). Jurnal Riset Akuntansi, 3(1).
Rae, K., Sands, J., & Subramaniam, N. (2017). Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance. Australasian Accounting, Business and Finance Journal, 11(1), 28–54. https://doi.org/10.14453/aabfj.v11i1.4
Rahim, S. A. A., Nawawi, A., & Salin, A. S. A. P. (2017). Internal Control Weaknessiss in a Cooperativebody: Malaysian Experience. International Journal of Management Practice, 10(2), 131-151. 10.1504/IJMP.2017.083082
Sidauruk, T. D., & Lestari, S. (2017). Pengaruh Pengendalian Intern, Kepatuhan, Kompensasi Manajemen Terhadap Perilaku Etis Karyawan (Studi Kasus : Pada Perusahaan Distributor Farmasi Pt Enseval Putera Megatrading Tbk Pusat). Jurnal Ilmiah Akuntansi Dan Ekonomi, 1(2), 16–26.
Sozinova, A.A., Zhelnina, E.V., Prokhorova, V.V., Zelinskaya, M.V., & Putilina, I.N. (2016). Economic environment activities of russian corporations. International Journal of Economics and Financial Issues, 6(1S), 52-56.
Taradipa, P. S. (2017). Pengaruh Pengendalian Intern Terhadap Kinerja Karyawan studi kasus pada PT.Bank Panin Tbk cabang Kendari. Jurnal Akuntansi, 1(1), 2–13.
Thoyibatun, S. (2012). Faktor-Faktor Yang Berpengaruh Terhadap Perilaku Tidak Etis Dan Kecenderungan Kecurangan Akuntansi Serta Akibatnya Terhadap Kinerja Organisasi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(2), 245. https://doi.org/10.24034/j25485024.y2012.v16.i2.2324
Wiryakriyana, A. . G., & Widhiyani, N. L. S. (2017). Pengaruh Ukuran Perusahaan, Leverage, Auditor Switching, Dan Sistem Pengendalian Internal Pada Audit Delay. E-Jurnal Akuntansi, 2017(1), 771–798.
Wulandari, E. (2016). Pengaruh Sistem Pengendalian Intern Dan Koompensasi Terhadap Perilaku Etis Karyawan Pada PT.Pegadaian (PERSERO) Cabang Syariah Palembang. Journal Islamic Economics, 53(9), 1689–1699.
Published
2021-12-12
How to Cite
WIBAWA, I Made Surya Widhi; SURYANAWA, I Ketut.
Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3221-3230, dec. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/75935>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p14.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
