Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan
Abstract
This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication.
Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.
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References
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Widilestariningtyas, O., & Karo, R. S. K. (2016). The Influence of Internal Audit and Internal Control on Fraud Prevention in Bandung Regency Government. Journal of Administrative and Business Studies, 2(3), 143–150. https://doi.org/10.20474/jabs-2.3.5
Yulian, A. P., Herwanti, R. T., & Pituringsih, E. (2017). Influence the Suitability of Compensation , Internal Control Systems , Leadership and Organizational Culture to The Tendency of The Accounting Fraud at Work Unit ( Skpd ) Bima Local Government. International Conference and Call for Papers, Jember, 1575–1598.
Zelmiyanti, R., & Anita, L. (2015). Pengaruh Budaya Organisasi dan Peran Auditor Internal Terhadap Pencegahan Kecurangan dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Keuangan Dan BIsnis, 8(10), 67–76.
Aprilliyanti, W., & Fitri, Y. (2018). Pengaruh Keefektifan Pengendalian Internal, Asimetri Informasi, Budaya Etis Organisasi dan Keadilan Prosedural Terhadap Kecenderungan Kecurangan (Fraud) Pada Pemerintah Kota Kendari. 121.
Arnila, T., Basri, Y. M., & Desmiyawati. (2018). Pengaruh Keefektifan Pengendalian Internal, Komitmen Organisasi, Budaya Etis Organisasi Dan Ketaatan Aturan Akuntansi Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Siak). Jurnal Online Mahasiswa, 1.
Atmadja, A. T., & Saputra, K. A. K. (2017). Pencegahan Fraud dalam Pengelolaan Keuangan Desa. 1, 7–16.
Chandrayatna, I. D. G. P., & Sari, M. M. R. (2019). Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. 27, 1063–1093.
Dana LPD Desa Adat Belumbang Rp 1,3 Miliar Diselewengkan. (2018). Retrieved from BALI TRIBUNE website: balitribune.co.id
Dana LPD Kota Tabanan Menguap, Nasabah Bingung, Manajer Menghilang. (2018). Retrieved from BALI EXPRESS, TABANAN website: baliexpress.co.id
Dewi, N. K. A. A., & Wirakusuma, M. G. (2019). Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntans. E-JA e-Jurnal Akuntansi, 28(3), 1667–1681.
Dewi, N. M. D. martini, Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh pengendalian internal, budaya etis organisasi, dan kesesuaian kompensasi terhadap kecenderungan kecurangan (fraud) akuntansi pada koperasi simpan pinjam di Kabupaten Jembrana. Akuntansi Program S1, 8 no 2(1).
Domnisoru, S., Ogarca, R., & Dragomir, I. (2017). Organizational culture and internal control. Audit Financiar, 15(148), 628. https://doi.org/10.20869/auditf/2017/148/628
Gozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.
Indrijawati, A., Nichen, & Kartini. (2019). The Tendency of Accounting Fraud in Mediation Influence Of Internal Control and Information Asymmetry on Organizational Accountability. 8(April), 1–10.
Julyana. (2015). Pengaruh Pengendalian Internal, Kepuasan Kerja, Moralitas Manajemen, dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi. 11, 135–144.
Laffin, M., & Gomes, T. (2013). The Prevention of Error and Fraud in Accounting. International Journal of Advances in Management and Economics, 125–131.
Lestari, K. A., Purnamawati, I. G. A., & Herawati, N. T. (2015). Pengaruh Pengendalian Internal dan Budaya Etis Organisasi terhadap Kecenderungan Kecurangan ( Fraud ) Pada Koperasi Simpan Pinjam di Kecamatan
Buleleng. E-Journal S1 Ak Universitas Pendidikan Ganesha, 3(1), 11.
Lubis, A. I. (2009). Akuntansi Keperilakuan Edisi 2 (2nd ed.). Salemba Empat.
Nahartyo, E., & Haryono. (2018). Magnitude of Corruption, Rationalization, and Internal Control Quality: an Experimental Study on Subsequent Offense. Jurnal Akuntansi Dan Keuangan Indonesia, 15(2), 164–179. https://doi.org/10.21002/jaki.2018.09
Nurlaeliyah, S., & Anisykurlillah, I. (2017). Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variable. Accounting Analysis Journal, 6(2), 299–312. https://doi.org/10.15294/aaj.v6i2.16892
Ocansey, E. O. N. ., & Josephine Ganu, P. (2017). The Role of Corporate Culture in Managing Occupational Fraud. Research Journal of Finance and Accounting, 8(24), 2222–2847.
Okoye, P., & Nwoka, E. (2019). Forensic Accounting And Fraud Prevention in Manufacturing Companies in Nigeria. International Journal of Innovative Finance and Economics Research, 7(1), 107–116.
Omar, N., Johari, Z. A., & Hasnan, S. (2015). Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature. Procedia Economics and Finance, 31(15), 367–372. https://doi.org/10.1016/s2212-5671(15)01211-3
Prof. Dr. Made Suyana Utama, SE., M. (2016). Aplikasi Analisis Kuantitatif. cv.sastra utama.
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, 53(25). Retrieved from https://doi.org/10.24843/EJA.2018.v25.i03.p20
Putri, P. A. A., & Irwandi, S. A. (2016). The Determinants of Accounting Fraud Tendency. The Indonesian Accounting Review, 6(1), 99. https://doi.org/10.14414/tiar.v6i1.857
Rivera, E. (2018). Detect Fraud, Improve Internal Control Using Popular Strategy, Performance Tool. Retrieved from www.intosaijournal.org
Said, J., Alam, M. M., & Karim, Z. A. (2017). Integrating Religiosity into Fraud Triangle Theory; findings on Malaysian Police Officers. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Setiawan, S. (2018). the Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal, 3(1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Sugiyono. (2017). Metode Penelitian: Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta Bandung.
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, 1774–1799.
Umar, H., Indriani, A., & Purba, R. B. (2019). The Determinant Fraud Prevention of Quality Local Government’S Financial Report. Jurnal Akuntansi Dan Bisnis : Jurnal Program Studi Akuntansi, 5(1), 41. https://doi.org/10.31289/jab.v5i1.2310
Widilestariningtyas, O., & Karo, R. S. K. (2016). The Influence of Internal Audit and Internal Control on Fraud Prevention in Bandung Regency Government. Journal of Administrative and Business Studies, 2(3), 143–150. https://doi.org/10.20474/jabs-2.3.5
Yulian, A. P., Herwanti, R. T., & Pituringsih, E. (2017). Influence the Suitability of Compensation , Internal Control Systems , Leadership and Organizational Culture to The Tendency of The Accounting Fraud at Work Unit ( Skpd ) Bima Local Government. International Conference and Call for Papers, Jember, 1575–1598.
Zelmiyanti, R., & Anita, L. (2015). Pengaruh Budaya Organisasi dan Peran Auditor Internal Terhadap Pencegahan Kecurangan dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Keuangan Dan BIsnis, 8(10), 67–76.
Published
2020-11-28
How to Cite
PRATIWI, Ni Luh Gede Dandy Adi; BUDIASIH, I Gusti Ayu Nyoman.
Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2907 - 2921, nov. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55293>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i11.p15.
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