Keyakinan Hukum Karma Memoderasi Pengaruh Hedonisme Pada Kecurangan Dalam Pelaporan Keuangan
Abstract
This study aims to examine the effect of hedonism on fraudulent financial reporting and the belief in the law of karma as a moderating variable of the effect of hedonism on fraud. This type of research is quantitative. The research was conducted at the Village Credit Institution in Denpasar City using primary data obtained by distributing questionnaires. The method of determining the sample using the saturated method and obtained as many as 105 respondents. The data analysis technique used is the interaction test of the moderating variable Moderated Regression Analysis (MRA). Based on the results of the analysis, it shows that hedonism has a negative effect on fraudulent financial reporting. The results of the study indicate that high hedonism in an individual can reduce the occurrence of fraud in financial reporting. The belief in the law of karma moderates the effect of hedonism on fraud that the belief in the law of karma weakens the influence of hedonism on fraud in financial reporting.
Keywords: Hedonism; Belief in the Law of Karma; Financial Reporting Fraud.
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References
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Chakraborty, P. (2014). The Law of Karma and Salvation. International Journal of Humanities & Social Science Studies, 1(3), 193–195.
Dashtbayaz, M. L., Salehi, M., & Hedayatzadeh, M. (2022). Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms. Journal of Financial Crime, 29(1), 325-341. https://doi.org/10.1108/JFC-01-2021-0005
Dempere, J., & Malik, S. (2021). Consumer financial fraud in the United Arab Emirates. Journal of Financial Crime, 28(4). 1193-1209. https://doi.org/10.1108/JFC-11-2020-0229
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Kennedy, J. P. (2018). Asset misappropriation in small businesses. Journal of Financial Crime. 25 (2), 369-383. https://doi.org/10.1108/JFC-01-2017-0004
Lee, E. Y., & Ha, W. (2021). Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover. Managerial Auditing Journal, 36(3), 405-436. https://doi.org/10.1108/MAJ-12-2019-2515
Liu, H., Yang, B., & Zhang, J. (2021). Do financial analysts discourage or encourage corporate fraud? Empirical evidence from China. Pacific Accounting Review, 33(1), 81-113. https://doi.org/10.1108/PAR-03-2020-0036
Lotfi, A., Salehi, M., & Dashtbayaz, M. L (2021). The effect of intellectual capital on fraud in financial statements. The TQM Journal. https://doi.org/10.1108/TQM-11-2020-0257
Munidewi, I. A. B. (2017). Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 54–64. https://doi.org/10.24843/jiab.2017.v12.i01.p07
Mustofa, A. (2020). Dijebloskan ke Penjara, Eks Ketua LPD Gerokgak Tak Mau Sendiri di Bui. Retrieved from: https://radarbali.jawapos.com/berita-daerah/radar-buleleng/17/01/2020/dijebloskan-ke-penjara-eks-ketua-lpd-gerokgak-tak-mau-sendiri-di-bui, diakses pada November, 2021
Nadzir, M., & Ingarianti, T. M. (2015). Psychological Meaning of Money dengan Gaya Hidup Hedonis Remaja di Kota Malang. Seminar Psikologi & Kemanusiaan, 582–596.
Najah, A. F. (2013). Faktor-Faktor yang mempengaruhi Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Dinas Provinsi DIY. Accounting Analysis Journal, 2(3), 259-269.
Norbarani, L. (2012). Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle yang Diadopsi dalam SAS No.99. Skripsi. Semarang: Universitas Diponegoro.
Omar, N., Johari, Z. A., & Smith, M. (2017). Predicting fraudulent financial reporting using artificial neural network. Journal of Financial Crime, 24(2), 362-387. https://doi.org/10.1108/JFC-11-2015-0061
Orth, C. D. O., & Maçada, A. C. G. (2021). Corporate fraud and relationships: a systematic literature review in the light of research onion. Journal of Financial Crime, 28(3), 741-764. https://doi.org/10.1108/JFC-09-2020-0190
Ozcelik, H. (2020). An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul. Contemporary Issues in Audit Management and Forensic Accounting (Contemporary Studies in Economic and Financial Analysis, Vol. 102), Emerald Publishing Limited, Bingley, 131-153. https://doi.org/10.1108/S1569-375920200000102012
Prastika, E. (2018). Pengaruh Gaya Hidup Hedonisme Terhadap Kecurangan Akademik Mahasiswa Bimbingan dan Konseling. Jurnal Riset Mahasiswa Bimbingan Dan Konseling, 4(6), 251–266.
Price, M., & Norris, D. M. (2009). White-collar crime: Corporate and securities and commodities fraud. Journal of the American Academy of Psychiatry and the Law, 37(4), 538–544.
Rostami, V., & Rezaei, L. (2021). Corporate governance and fraudulent financial reporting, Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2021-0160
Roszkowska, P. (2021). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, 17(2), 164-196. https://doi.org/10.1108/JAOC-09-2019-0098
Sallal, F., Velashani, M. A. B, & Saei, M. J. (2021). Fraudulent financial reporting motivations in emerging markets. Journal of Financial Crime, 28(3), 892-905. https://doi.org/10.1108/JFC-09-2020-0188
Sartika, Y. D., & Hudainah, H. (2018). Gaya Hidup Hedonis Dan Intensi Korupsi Pada Mahasiswa Pengurus Lembaga Intra Kampus. Jurnal Ilmiah Psikologi Terapan, 6(2), 213–231. https://doi.org/10.22219/jipt.v6i2.7142
Schmidt, M. K., Stowell, N. F., Pacini, C., & Patterson, G. (2021). Senior financial exploitation through wills, trusts, and guardianship: basics, red flags and prevention measures. Journal of Financial Crime. https://doi.org/10.1108/JFC-10-2021-0225
Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370-389. https://doi.org/10.1108/IJOES-09-2020-0140
Smaili, N., Arroyo, P., & Issa, F. A. (2021). The dark side of blockholder control: evidence from financial statement fraud cases. Journal of Financial Crime. https://doi.org/10.1108/JFC-05-2021-0113
Utama, I. G. P. O. S., Ramantha, I. W., Badera, I. D. N. (2018). Analisis Faktor-Faktor Dalam Perspektif Fraud Triangel Sebagai Prediktor Fraudulent Financial Reporting. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(1), 251–278. https://doi.org/10.24843/eeb.2018.v07.i01.p09
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425-478. https://doi.org/10.2307/30036540
Adinda, Y. M. (2015). Faktor Yang Mempengaruhi Terjadinya Kecurangan (Fraud) Di Sektor Pemerintahan Kabupaten Klaen. Accounting Analysis Journal, 4 (3), 1–9.
Asri, I. A. T. Y. (2018). Belief in the Law of Karma Moderate the Influence of the Tax System on Perceptions of Tax Evasion on Individual Taxpayers in All of the Tax Office Bali Area. International Journal of Sciences: Basic and Applied Research (IJSBAR), 41(1), 39–50.
Aviantara, R. (2021). Scoring the financial distress and the financial statement fraud of Garuda Indonesia with «DDCC» as the financial solutions. Journal of Modelling in Management. https://doi.org/10.1108/JM2-01-2020-0017
Awang, Y., & Ismail, S. (2018). Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence. International Journal of Ethics and Systems, 34(1), 32-54. https://doi.org/10.1108/IJOES-05-2017-0080
Blickle, G., Schlegel, A., Fassbender, P., & Klein, U. (2006). Some personality correlates of business white-collar crime. Applied Psychology, 55(2), 220–233. https://doi.org/10.1111/j.1464-0597.2006.00226.x
Boli, D. (2017). Moralitas Individu Sebagai Pemediasi Pada Pengaruh Sistem Pengendalian Internal Dan Budaya Etis Organisasi Terhadap Fraud. Tesis. Makasar: Universitas Hasanudin Makasar.
Chadha, N., Jain, G., & Krishnan, V. R. (2013). The Effect of Optimism and Belief in the Law of Karma on Transformational Leadership. International Journal on Vedic Foundations of Management, 1(1), 51–66.
Chakraborty, P. (2014). The Law of Karma and Salvation. International Journal of Humanities & Social Science Studies, 1(3), 193–195.
Dashtbayaz, M. L., Salehi, M., & Hedayatzadeh, M. (2022). Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms. Journal of Financial Crime, 29(1), 325-341. https://doi.org/10.1108/JFC-01-2021-0005
Dempere, J., & Malik, S. (2021). Consumer financial fraud in the United Arab Emirates. Journal of Financial Crime, 28(4). 1193-1209. https://doi.org/10.1108/JFC-11-2020-0229
Hilderbrand, K. M. (2018). Religio-Cultural Factors As Moral Motivation Among Religiously Committed Thai People: A Grounded Theory Study. Journal of Beliefs & Values, 41(1), 5-19. https://doi.org/10.1080/13617672.2019.1584934
Himmah, E. F. (2013). Persepsi Etis Mahasiswa Akuntansi mengenai Skandal Etis Auditor dan Corporate Manager. Jurnal Akuntansi Multiparadigma, 4(1), 26–39. https://doi.org/10.18202/jamal.2013.04.7180
Kassem, R. (2018). Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt – a mixed methods approach. Managerial Auditing Journal, 33 (1), 16-34. https://doi.org/10.1108/MAJ-11-2016-1470
Kassem, R., & Turksen, U. (2021). Role of Public Auditors in Fraud Detection: A Critical Review. Contemporary Issues in Public Sector Accounting and Auditing (Contemporary Studies in Economic and Financial Analysis, Vol. 105), Emerald Publishing Limited, Bingley,. 33-56. https://doi.org/10.1108/S1569-375920200000105004
Kennedy, J. P. (2018). Asset misappropriation in small businesses. Journal of Financial Crime. 25 (2), 369-383. https://doi.org/10.1108/JFC-01-2017-0004
Lee, E. Y., & Ha, W. (2021). Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover. Managerial Auditing Journal, 36(3), 405-436. https://doi.org/10.1108/MAJ-12-2019-2515
Liu, H., Yang, B., & Zhang, J. (2021). Do financial analysts discourage or encourage corporate fraud? Empirical evidence from China. Pacific Accounting Review, 33(1), 81-113. https://doi.org/10.1108/PAR-03-2020-0036
Lotfi, A., Salehi, M., & Dashtbayaz, M. L (2021). The effect of intellectual capital on fraud in financial statements. The TQM Journal. https://doi.org/10.1108/TQM-11-2020-0257
Munidewi, I. A. B. (2017). Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 54–64. https://doi.org/10.24843/jiab.2017.v12.i01.p07
Mustofa, A. (2020). Dijebloskan ke Penjara, Eks Ketua LPD Gerokgak Tak Mau Sendiri di Bui. Retrieved from: https://radarbali.jawapos.com/berita-daerah/radar-buleleng/17/01/2020/dijebloskan-ke-penjara-eks-ketua-lpd-gerokgak-tak-mau-sendiri-di-bui, diakses pada November, 2021
Nadzir, M., & Ingarianti, T. M. (2015). Psychological Meaning of Money dengan Gaya Hidup Hedonis Remaja di Kota Malang. Seminar Psikologi & Kemanusiaan, 582–596.
Najah, A. F. (2013). Faktor-Faktor yang mempengaruhi Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Dinas Provinsi DIY. Accounting Analysis Journal, 2(3), 259-269.
Norbarani, L. (2012). Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle yang Diadopsi dalam SAS No.99. Skripsi. Semarang: Universitas Diponegoro.
Omar, N., Johari, Z. A., & Smith, M. (2017). Predicting fraudulent financial reporting using artificial neural network. Journal of Financial Crime, 24(2), 362-387. https://doi.org/10.1108/JFC-11-2015-0061
Orth, C. D. O., & Maçada, A. C. G. (2021). Corporate fraud and relationships: a systematic literature review in the light of research onion. Journal of Financial Crime, 28(3), 741-764. https://doi.org/10.1108/JFC-09-2020-0190
Ozcelik, H. (2020). An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul. Contemporary Issues in Audit Management and Forensic Accounting (Contemporary Studies in Economic and Financial Analysis, Vol. 102), Emerald Publishing Limited, Bingley, 131-153. https://doi.org/10.1108/S1569-375920200000102012
Prastika, E. (2018). Pengaruh Gaya Hidup Hedonisme Terhadap Kecurangan Akademik Mahasiswa Bimbingan dan Konseling. Jurnal Riset Mahasiswa Bimbingan Dan Konseling, 4(6), 251–266.
Price, M., & Norris, D. M. (2009). White-collar crime: Corporate and securities and commodities fraud. Journal of the American Academy of Psychiatry and the Law, 37(4), 538–544.
Rostami, V., & Rezaei, L. (2021). Corporate governance and fraudulent financial reporting, Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2021-0160
Roszkowska, P. (2021). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, 17(2), 164-196. https://doi.org/10.1108/JAOC-09-2019-0098
Sallal, F., Velashani, M. A. B, & Saei, M. J. (2021). Fraudulent financial reporting motivations in emerging markets. Journal of Financial Crime, 28(3), 892-905. https://doi.org/10.1108/JFC-09-2020-0188
Sartika, Y. D., & Hudainah, H. (2018). Gaya Hidup Hedonis Dan Intensi Korupsi Pada Mahasiswa Pengurus Lembaga Intra Kampus. Jurnal Ilmiah Psikologi Terapan, 6(2), 213–231. https://doi.org/10.22219/jipt.v6i2.7142
Schmidt, M. K., Stowell, N. F., Pacini, C., & Patterson, G. (2021). Senior financial exploitation through wills, trusts, and guardianship: basics, red flags and prevention measures. Journal of Financial Crime. https://doi.org/10.1108/JFC-10-2021-0225
Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370-389. https://doi.org/10.1108/IJOES-09-2020-0140
Smaili, N., Arroyo, P., & Issa, F. A. (2021). The dark side of blockholder control: evidence from financial statement fraud cases. Journal of Financial Crime. https://doi.org/10.1108/JFC-05-2021-0113
Utama, I. G. P. O. S., Ramantha, I. W., Badera, I. D. N. (2018). Analisis Faktor-Faktor Dalam Perspektif Fraud Triangel Sebagai Prediktor Fraudulent Financial Reporting. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(1), 251–278. https://doi.org/10.24843/eeb.2018.v07.i01.p09
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425-478. https://doi.org/10.2307/30036540
Published
2022-02-26
How to Cite
MEGAWATI, Anak Agung Tri.
Keyakinan Hukum Karma Memoderasi Pengaruh Hedonisme Pada Kecurangan Dalam Pelaporan Keuangan.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 356-370, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/80213>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p06.
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