Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi
Abstract
This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud.
Keywords: Cheating; Aaccounting Fraud; Regional Organizations.
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References
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Yadnya, M. D. (2017). Pengaruh Moralitas Individu, Efektivitas Sistem Pengendalian Internal, Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan (Fraud) (Studi Kasus Pada Ksp Kecamatan Buleleng). Jurnal Akuntansi, 7(1), 1–20.
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Yuniarti, R. D. (2017). The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations). Journal of Economics, Business, and Accountancy Ventura, 20(1), 113 – 124.
Zager, L., Malis, S. S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/s2212-5671(16)30291-x
Coram. (2018). Internal audit, alternative internal audit tructures and the level of misapropriation of assets fraud. Accounting and Finance, 48(2), 1–20.
Donelson, D. C., & Ege, M. (2019). Internal Control Weaknesses and Financial Reporting Fraud Dain. Research Gate, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Eliza, Y. (2015). Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada SKPD di Kota Padang). Jurnal Akuntansi, 4(1), 86–100. https://doi.org/https://doi.org/10.1017/CBO9781107415324.004
Elm, D. R. (2019). Cognitive Moral Development in Ethical Decision-making. Business Ethics, 3(1), 1–20.
Fernandhytia, F. (2020). The Effect Of Internal Control, Individual Morality And Ethical Value On Accounting Fraud Tendency. Accounting Analysis Journal, 35(1), 112 – 127.
Huslina, H., & Syah, N. (2016). Pengaruh Integritas Aparatur, Kompetensi Aparatur, Dan Pemanfaatan Teknologi Informasi Terhadap Efektivitas Sistem Pencegahan Fraud. Jurnal Magister Akuntansi, 4(1), 55 – 64.
Ilter, C. (2017). Misrepresentation of Financial Statements: An Accounting Fraud Case from Turkey. SSRN Electronic Journal, 21(2), 1–20.
Junaidi, & Siti. (2017). Culture And Its Effect On Fraud With Intervening Morality Variable. Research Gate, 4(1), 55 – 64.
Kurniawan, P. C., & Amzi, F. (2019). The Effect of Management Morality on Accounting Fraud with Internal Control as A Moderating Variable (Study in Pemalang Regency). Accounting Research Journal, 4(2), 177 – 185.
Lestari, N. K. L., & Supadmi, N. L. (2017). Pengaruh Pengendalian Internal, Integritas, dan Asimetri Informasi pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 21(1), 389–417.
Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi Sekolah Tinggi Ilmu Ekonomi Triatma Mulya Badung Bali, 1(1), 1–20.
Locatelli, G. (2017). Accounting fraud can be said to be a tendency for corruption in the definition and terminology because of the involvement of several elements consisting of misleading facts, violation of rules or abuse of trust, and omission of critical facts. International Journal of Project Management, 35(3), 252–268.
Prihartono, T., & Mayangsari, S. (2018). Pengaruh Integritas, Objektivitas, Dan Kompetensi Auditor Internal Terhadap Efektivitas Audit Internal Dengan Gaya Kepemimpinan Demokrasi Sebagai Variabel Moderasi Pada Inspektorat Jenderal Kementerian Dalam Neger. Jurnal Magister Akuntansi Trisakti, 5(1), 63 – 88.
Puspasari, N., & Suwardi, E. (2016). the Effect of Individual Morality and Internal Control on the Propensity To Commit Fraud: Evidence From Local Governments. Journal of Indonesian Economy and Business, 31(1), 208. https://doi.org/10.22146/jieb.15291
Sari Dewi, G. A. K. R. (2016). Pengaruh Moralitas Individu Dan Pengendalian Internal Pada Kecurangan Akuntansi (Studi Eksperimen Pada Pemerintah Daerah Provinsi Bali). Jurnal Ilmiah Akuntansi, 1(1), 77 – 92.
Setiawan, S. (2017). The Effect Of Internal Control And Individual Morality On The Tendency Of Accounting Fraud. Asia Pasific Fraud Journal, 33 – 41.
Shu, W. (2018). Does Corporate Integrity Improve The Quality of Internal Control. China Jurnal of Accounting Research, 11(1), 407 – 427.
Sihombing, S. (2018). Youth perceptions toward corruption and integrity: Indonesian context. Kasetsart Journal of Social Sciences, 39(2), 299–304.
Singgih, D. W., Yuliati, N., & Amrul, R. (2017). Pengaruh Pengendalian Internal Dan Integritas Pada Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Dinas Skpd Kota Mataram). Accounting Analysys Journal AAJ1, 2(1), 1–20.
Suci, P. F., & Lisda, R. (2016). Pengaruh Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Dan Dampaknya Pada Kinerja Perusahaan (Studi Pada Kantor Cabang Utama PT. Bank Negara Indonesia (Persero). Jurnal, Universitas Pasundan Bandung., 1(1), 1–20.
Sudarman, & Kusuma, S. Y. (2019). Individual morality to accounting fraud tendency at whole bmts in kudus. International Journal of Scientific and Technology Research, 8(12), 1889–1892.
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/https://doi.org/10.24036/20171115
Wulandari, D. N., & Nuryanto, M. (2018). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, Dan Profesionalisme Terhadap Pencegahan Kecurangan. JRAMB, 4(2), 117 – 125.
Yadnya, M. D. (2017). Pengaruh Moralitas Individu, Efektivitas Sistem Pengendalian Internal, Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan (Fraud) (Studi Kasus Pada Ksp Kecamatan Buleleng). Jurnal Akuntansi, 7(1), 1–20.
Yilmaz, O., Bahçekapili, H. G., & Sevi, B. (2020). Theory of Moral Development. Encyclopedia of Evolutionary Psychological Science, 1(6), 1–6. https://doi.org/10.1007/978-3-319-16999-6
Yuniarti, R. D. (2017). The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations). Journal of Economics, Business, and Accountancy Ventura, 20(1), 113 – 124.
Zager, L., Malis, S. S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/s2212-5671(16)30291-x
Published
2020-09-27
How to Cite
YOGI ANGGARA, I Kadek; BAMBANG SUPRASTO, Herkulanus.
Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2296 - 2310, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60809>. Date accessed: 18 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p10.
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