Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi
Abstract
Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud.
Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.
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References
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Lambert, E. G., Kelley, T., & Hogan, N. L. (2013). The Association of Occupational Stressors with Different Forms of Organizational Commitment Among Correctional Staff. American Journal of Criminal Justice, 38(3), 480–501. https://doi.org/10.1007/s12103-012-9183-1
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Limawan, Y. F., & Mimba, N. P. S. H. (2016). Pengaruh Komitmen Organisasi, Locus of Control Dan Tekanan Anggaran Waktu Audit Pada Penerimaan Underreporting of Time. E-Jurnal Akuntansi Universitas Udayana, 15(1), 799–831.
Locke, E. A. (1968). Toward a theory of task motivation and incentives. Organizational Behavior and Human Performance, 3(2), 157–189. https://doi.org/10.1016/0030-5073(68)90004-4
Mangala, D., & Kumari, P. (2017). Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods. Indian Journal of Corporate Governance, 10(2), 118–142. https://doi.org/10.1177/0974686217738683
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Ozcan, A. (2016). Firm Characteristics and Accounting Fraud: A Multivariate Approach (Firma Karakteristikleri ve Muhasebe Hilesi: Çok Değişkenli Yaklaşım). Journal f Accounting, Finance and Auditing Studies, 2(2), 128–144.
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Tunley, M., Button, M., Shepherd, D., & Blackbourn, D. (2018). Preventing occupational corruption: Utilising situational crime prevention techniques and theory to enhance organisational resilience. Security Journal, 31(1), 21–52. https://doi.org/10.1057/s41284-016-0087-5
Udayani, A. A. K. F., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1774–1799. https://doi.org/10.24036/20171115
Virmayani, P. C., Sulindawati, N. L. G. E., & Atmadja, A. T. (2017). Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Etis Organisasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Koperasi Simpan Pinjam Se-kecamatan Buleleng. E-Journal SI Ak Universitas Pendidikan Ganesha, 7(1).
Vroom, V. H. (1964). Motivation: A point of view. In Work and motivation.
Vu, H. T. (2016). The Research of Factors Affecting the Effectiveness of Internal Control Systems in Commercial Banks-empirical Evidence in Viet Nam. International Business Research, 9(7), 144–153. https://doi.org/10.5539/ibr.v9n7p144
Widiutami, N. P. S., Sulindawati, N. L. G. E., & Atmadja, A. T. (2017). Pengaruh Efektivitas Pengendalian Internal , Ketaatan Aturan Akuntansi , Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan ( Fraud ) Akuntansi ( Studi Empiris Pada Lembaga Perkreditan Desa di Kabupaten Buleleng ). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1).
Wirakusuma, I. G. B., & Setiawan, P. E. (2019). Pengaruh Pengendalian Internal, Kompetensi dan Locus of Control Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 26(2), 1545–1569. https://doi.org/https://doi.org/10.24843/EJA.2019.v26.i02.p26
Yanti, H. B., Hasnawati, Astuti, C. D., & Kuncara, H. (2017). Kompetensi Moral Dan Intensi Whistleblowing. Jurnal Media Riset Akuntansi, Auditing & Informasi, 17(2), 131–144. https://doi.org/10.25105/mraai.v17i2.2074
Zhang, Q., & Zhao, H. (2017). An Analytical Overview of Kohlberg’s Theory of Moral Development in College Moral Education in Mainland China. Open Journal of Social Sciences, 05(08), 151–160. https://doi.org/10.4236/jss.2017.58012
Aji, S. S. B. (2018). The Determinants Affecting Fraud Trends. Asia Pacific Fraud Journal, 3(1), 21–31. https://doi.org/10.21532/apfj.001.18.03.01.03
Arista, L. L., Hendra, K., & Suhendro. (2015). Pengaruh Faktor-Faktor Internal Terhadap Kecenderungan Kecurangan Akuntansi Pada Pt. Pegadaian Persero Surakarta. Jurnal Ekonomika Bisnis, 06(02). https://doi.org/10.22219/jekobisnis.v6i2.2680
Atmadja, A. T., & Saputra, K. A. K. (2017). Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 7–16.
Chandra, D. P., & Ikhsan, S. (2015). Determinan Terjadinya Kecenderungan Kecurangan Akuntansi (Fraud) Pada Dinas Pemerintah Se Kabupaten Grobogan. Accounting Analysis Journal, 4(3), 1–9.
Conyon, M. J., & He, L. (2016). Executive Compensation and Corporate Fraud in China. Journal of Business Ethics, 134(4), 669–691. https://doi.org/10.1007/s10551-014-2390-6
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. In Free Press. Glencoe, III.
Damayanti, D. N. S. (2016). Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecurangan Akuntansi. Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(2). https://doi.org/10.21831/nominal.v5i2.11725
Devece, C., Palacios-Marqués, D., & Alguacil, M. P. (2015). Organizational commitment and its effects on organizational citizenship behavior in a high-unemployment environment. Journal of Business Research, 69(5), 1857–1861. https://doi.org/10.1016/j.jbusres.2015.10.069
Dewi, K. T. K., Wahyuni, M. A., & Herawati, N. T. (2017). Pengaruh Sistem Pengendalian Kas, Implementasi Good Governance, Moralitas Aparatur Pemerintah Daerah, Dan Persepsi Kesesuaian Kompensasi Terhadap Financial Fraud ( Studi Empiris pada SKPD di Kabupaten Buleleng ). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1).
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing A Journal of Practice & Theory, 36(3), 45–69. https://doi.org/10.2308/ajpt-51608
Eliza, Y. (2015). Pengaruh Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen PadaSKPS di Kota Padang. Jurnal Akuntansi, 4(1), 86–100.
Fahmi, A., Anugerah, R., & Rasuli, M. (2017). Pengaruh Moralitas Dan Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Organisasi Perangkat Daerah (Opd) Pemerintah Provinsi Riau). Jurnal Ekonomi, 25(3), 1–14.
Farandy, R., Nur, E., & Yasni, H. (2017). Pengaruh Keefektifan Pengendalian Internal, Kesesuaian Kompensasi, Dan Keadilan Distributif Terhadap Kecenderungan Kecurangan Akuntansi Melalui Kepuasan Kerja Sebagai Variabel( Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru ). JOM Fekon, 4(1), 2340–2354.
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356. https://doi.org/10.1007/s10796-016-9647-9
Hunziker, S. (2017). Efficiency of Internal Control: Evidence from Swiss Non-financial Companies. Journal of Management and Governance, 21(2), 399–433. https://doi.org/10.1007/s10997-016-9349-1
Junia, N. (2016). Pengaruh Moralitas Aparat, Kesesuaian Kompensasi, Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi. JOM Fekon, 3(1), 1623–1637.
Kohlberg, L. (1982). Moral stages and moralization. A cognitive developmental approach. Journal for the Study of Education and Development, 5(18), 33–51. https://doi.org/10.1080/02103702.1982.10821935
Kumar, K., Sukanto, B., & Hicks, R. (2018). Employee perceptions of organization culture with respect to fraud – where to look and what to look for. Pacific Accounting Review, 30(2), 187–198. https://doi.org/https://doi.org/10.1108/PAR-05-2017-0033
Lambert, E. G., Kelley, T., & Hogan, N. L. (2013). The Association of Occupational Stressors with Different Forms of Organizational Commitment Among Correctional Staff. American Journal of Criminal Justice, 38(3), 480–501. https://doi.org/10.1007/s12103-012-9183-1
Lestari, N. K. L., & Supadmi, N. L. (2017). Pengaruh Pengendalian Internal, Integritas Dan Asimetri Informasi Pada Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 389–417.
Limawan, Y. F., & Mimba, N. P. S. H. (2016). Pengaruh Komitmen Organisasi, Locus of Control Dan Tekanan Anggaran Waktu Audit Pada Penerimaan Underreporting of Time. E-Jurnal Akuntansi Universitas Udayana, 15(1), 799–831.
Locke, E. A. (1968). Toward a theory of task motivation and incentives. Organizational Behavior and Human Performance, 3(2), 157–189. https://doi.org/10.1016/0030-5073(68)90004-4
Mangala, D., & Kumari, P. (2017). Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods. Indian Journal of Corporate Governance, 10(2), 118–142. https://doi.org/10.1177/0974686217738683
NusaBali. (2019). Kepala LPD Kapal, Mengwi Dituntut 5 Tahun. Diakses pada 2 Agustus 2019. Retrieved from https://www.nusabali.com/berita/49640/kepala-lpd-kapal-mengwi-dituntut-5-tahun
Ozcan, A. (2016). Firm Characteristics and Accounting Fraud: A Multivariate Approach (Firma Karakteristikleri ve Muhasebe Hilesi: Çok Değişkenli Yaklaşım). Journal f Accounting, Finance and Auditing Studies, 2(2), 128–144.
Putra, I. P. A. P. E., & Latrini, M. Y. (2018). Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD Se-Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2155–2184. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p20
Sari, U. T. (2014). Pengaruh Kompensasi dan Gaya Kepemimpinan terhadap Kinerja Karyawan Melalui Motivasi Kerja Karyawan CV. Terus Jaya Cilacap. Jurnal Manajemen Bisnis Indonesia, 3(III). https://doi.org/10.22146/jlo.43771
Shintadevi, P. F. (2015). Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Perilaku Tidak Etis sebagai Variabel Intervening. Jurnal Nominal, IV(2), 111–126. Retrieved from http://id.portalgaruda.org/?ref=browse&mod=viewarticle&article=390019
Sorunke, O., Adetoun, O., Musa, A., & Nathaniel, A. (2014). Ethical Issues in Financial Reporting and Theories that Drive Them ; A Discourse. International Journal of Business and Common Market Studies, 11(1 & 2), 59–69.
Tuanakotta, T. M. (2010). Akuntansi Forensik & Audit Investigatif. In Edisi 2. Jakarta: Salemba Empat. https://doi.org/10.1016/j.clay.2015.06.031
Tunley, M., Button, M., Shepherd, D., & Blackbourn, D. (2018). Preventing occupational corruption: Utilising situational crime prevention techniques and theory to enhance organisational resilience. Security Journal, 31(1), 21–52. https://doi.org/10.1057/s41284-016-0087-5
Udayani, A. A. K. F., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1774–1799. https://doi.org/10.24036/20171115
Virmayani, P. C., Sulindawati, N. L. G. E., & Atmadja, A. T. (2017). Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Etis Organisasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Koperasi Simpan Pinjam Se-kecamatan Buleleng. E-Journal SI Ak Universitas Pendidikan Ganesha, 7(1).
Vroom, V. H. (1964). Motivation: A point of view. In Work and motivation.
Vu, H. T. (2016). The Research of Factors Affecting the Effectiveness of Internal Control Systems in Commercial Banks-empirical Evidence in Viet Nam. International Business Research, 9(7), 144–153. https://doi.org/10.5539/ibr.v9n7p144
Widiutami, N. P. S., Sulindawati, N. L. G. E., & Atmadja, A. T. (2017). Pengaruh Efektivitas Pengendalian Internal , Ketaatan Aturan Akuntansi , Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan ( Fraud ) Akuntansi ( Studi Empiris Pada Lembaga Perkreditan Desa di Kabupaten Buleleng ). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1).
Wirakusuma, I. G. B., & Setiawan, P. E. (2019). Pengaruh Pengendalian Internal, Kompetensi dan Locus of Control Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 26(2), 1545–1569. https://doi.org/https://doi.org/10.24843/EJA.2019.v26.i02.p26
Yanti, H. B., Hasnawati, Astuti, C. D., & Kuncara, H. (2017). Kompetensi Moral Dan Intensi Whistleblowing. Jurnal Media Riset Akuntansi, Auditing & Informasi, 17(2), 131–144. https://doi.org/10.25105/mraai.v17i2.2074
Zhang, Q., & Zhao, H. (2017). An Analytical Overview of Kohlberg’s Theory of Moral Development in College Moral Education in Mainland China. Open Journal of Social Sciences, 05(08), 151–160. https://doi.org/10.4236/jss.2017.58012
Published
2020-02-17
How to Cite
SUARNITI, Ni Luh Putu Eka; RATNA SARI, Maria M..
Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 319 - 333, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55219>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p04.
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