Pengendalian Internal, Komitmen Organisasi, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi
Abstract
This study aims to analyze the effect of internal control, organizational commitment, and suitability of compensation on the tendency of accounting fraud. The research was conducted at KSP in Gianyar Regency. The theory used is attribution theory. The number of samples used as many as 59 people with purposive sampling method. The data collection used is a survey. Data analysis used multiple linear regression analysis. The findings show that internal control, organizational commitment, and compensation suitability have a negative effect on the tendency of accounting fraud. So, it can be concluded that the better the internal control, organizational commitment, and suitability of compensation at KSP, it can minimize the potential for accounting fraud in KSP in Gianyar Regency.
Keywords : Internal Control; Organizational Commitment; Compensation Suitability; Tendency of Accounting Fraud
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References
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Dewi, Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh Pengendalian Internal , Budaya Etis Organisasi , dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan (fraud) Koperasi Simpan Pinjam di Kabupaten Jembrana. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
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Ibnu Rachman, W. D. (2021). The Effect Of Internal Control And Organizational Commitment To Fraud Prevention in Hospital x in The City of Bandung Indonesia. Turcomat.Org, 12(8), 1038–1043. https://turcomat.org/index.php/turkbilmat/article/view/2985
Kurniawan, F., & Purwati, A. S. (2021). The Influence of Internal Control , Compensation Suitability , Corporate Ethical Culture , Competency , Organizational Justice , Standard Enforcement , Asymmetric Information on Fraud Trends in Banking. International Journal of Accounting, Taxation, and Business, 2(1), 41–50.
Manurung, D., Suhartadi, A. R., & Saefudin, N. (2015). The Influence of Organizational Commitment on Employee Fraud with Effectiveness of Internal Control and Organizational Justice as a Moderating Variabel. Procedia - Social and Behavioral Sciences, 211, 1064–1072. https://doi.org/10.1016/j.sbspro.2015.11.142
Muttiarni, M. (2021). The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 28–36.
Natalia, L., & Coryanata, I. (2019). Pengaruh Penerapan Pengendalian Internal, Komitmen Organisasi Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Pada Perusahaan Pembiayaan Kota Bengkulu. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 8(3), 135–144. https://doi.org/10.33369/j.akuntansi.8.3.135-144
Nongo, E. S., & Ikyanyon, D. N. (2012). The Influence of Corporate Culture on Employee Commitment to the Organization. International Journal of Business and Management, 7(22), 21–28. https://doi.org/10.5539/ijbm.v7n22p21
Nurlaeliyah, S., & Anisykurlillah, I. (2017). Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variabel. Accounting Analysis Journal, 6(2), 299–312. https://doi.org/10.15294/aaj.v6i2.16892
Pasaribu, E. M., & Wijaya, S. Y. (2019). Implementasi Teori Atribusi Untuk Menilai Perilaku Kecurangan Akuntansi. Jurnal Ekonomi Dan Bisnis, 4(1), 41. https://doi.org/10.35590/jeb.v4i1.735
Putri, A. (2012). Kajian: Fraud (Kecurangan) Laporan Keuangan. JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 3(01). https://doi.org/10.33558/jrak.v3i1.142
Setiyono, T. A. (2019). Pengaruh Fraud Triangle Factors Terhadap Perilaku Fraud. Among Makarti, 12(1), 108–121. https://doi.org/10.52353/ama.v12i1.179
Suarcaya, I. B. K., Made Aristiana, P., & Herawati, N. T. (2017). Pengaruh Kesesuaian Kompensasi, Pengendalian Internal , Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan ( Fraud ) ( Studi Kasus Pada Persepsi Pegawai Koperasi Simpan. Jurnal Akuntansi, 1(2), 1–12.
Suarniti, N. L. P. E., & Ratna Sari, M. M. (2020). Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 30(2), 319. https://doi.org/10.24843/eja.2020.v30.i02.p04
Suryani, I. (2018). Factors Affecting Organizational Performance. Jurnal Manajemen Dan Inovasi (JMI), 9(1), 26–34. https://doi.org/10.24312/paradigms050102
Susanti, D. (2020). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Skripsi.
Temaja, W., & Utama, I. M. K. (2016). Pengaruh Profesionalisme, Kepribadian Hardiness, Motivasi Dan Budaya Organisasi Pada Kinerja Auditor Di Kantor Akuntan Publik. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1711–1739.
Trisna Ayu Oktavia, Sayekti, Y., & Prasetyo, W. (2018). The Effect of Compensation to Detection Fraud in Village Government (Empirical Study on Sub-District of Pasirian, District Of Lumajang). International Journal of New Technology and Research, 4(6), 68–70. https://www.neliti.com/id/publications/263040/the-effect-of-compensation-to-detection-fraud-in-village-government-empirical-st
Utami, E. R., & Pusparini, N. O. (2019). The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017). Advances in Economics, Business and Management Research, 102, 60–65. https://doi.org/10.2991/icaf-19.2019.10
Virmayani, P. C., Sulindawati, N. L. G. E., Atmadja, A. T., & SE, A. (2017). Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Etis Organisasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Koperasi Simpan Pinjam Se-Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1), 5–8.
Wahyuni, R. (2016). Pengaruh Pengendalian Internal, Kesesuaian Kompensasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi .Skripsi.
Wijaya, W. R. (2021). the Influence of Compensation Suitability, Effectiveness of Internal Control, and Individual Morality on Tendency of Accounting Fraud. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 101. https://doi.org/10.25105/jipak.v16i1.7208
Yamoah, E. E. (2014). Exploratory Analysis of Compensation and Employee Job Satisfaction. Developing Country Studies, 4(12), 27–35. papers3://publication/uuid/B0F67B7E-1DD6-4D08-B696-77218656D4B6
Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
Chandra, D. P. (2015). Determinan Terjadinya Kecenderungan Kecurangan Akuntansi (Fraud) Pada Dinas Pemerintah Se Kabupaten Grobogan. Accounting Analysis Journal, 4(3), 1–9. https://doi.org/10.15294/aaj.v4i3.8308
Chandrayatna, P., & Sari, R. (2019). Pengaruh Pengendalian Internal , Moralitas Individu dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1063–1093.
Darwati, Y. (2015). Keterlambatan Mahasiswa Dalam Studi Ditinjau Dari Teori Atribusi Dari Weiner. Universum, 9(1). https://doi.org/10.30762/universum.v9i1.74
Iyinomen, O., & Teresa Nkechi, O. (2016). Effect of Internal Control on Fraud Prevention and Detection in the Public Sector in Nigeria. Journal of Accounting and Financial Management, 2(4), 21–27. www.iiardpub.org
Dewi, Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh Pengendalian Internal , Budaya Etis Organisasi , dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan (fraud) Koperasi Simpan Pinjam di Kabupaten Jembrana. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
Efrizon, E., Febrianto, R., & Kartika, R. (2020). The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 119. https://doi.org/10.24843/jiab.2020.v15.i01.p11
Ekayani, N., Putra, I. G., & Gustini, N. (2020). The Effect of Internal Control System, Individual Morality, and Organizational Commitments to Accounting Fraud Tendencies. 1–6. https://doi.org/10.4108/eai.13-8-2019.2294391
Farikhoh, I. (2020). Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi Pemerintah Desa Se Kecamatan Adiwerna. Skripsi Universita Negeri Semarang, 1–88. http://lib.unnes.ac.id/17468/1/7101409069.pdf
Hafid, Malik, & Katjina. (2019). Analisis Penyajian Laporan Keuangan Koperasi Berdasarkan SAK ETAP (Studi Kasus Pada Koperasi Serba Usaha Sang Zulfikar). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UM.Buton, 1(1), 65–81.
Hakim, A. (2020). Effect of Compensation, Career Development, Work Environment on Job Satisfaction and Its Impact on Organizational Commitments in PT Jakarta Tourisindo. Journal of Critical Reviews, 7(12), 538–548.
Ibnu Rachman, W. D. (2021). The Effect Of Internal Control And Organizational Commitment To Fraud Prevention in Hospital x in The City of Bandung Indonesia. Turcomat.Org, 12(8), 1038–1043. https://turcomat.org/index.php/turkbilmat/article/view/2985
Kurniawan, F., & Purwati, A. S. (2021). The Influence of Internal Control , Compensation Suitability , Corporate Ethical Culture , Competency , Organizational Justice , Standard Enforcement , Asymmetric Information on Fraud Trends in Banking. International Journal of Accounting, Taxation, and Business, 2(1), 41–50.
Manurung, D., Suhartadi, A. R., & Saefudin, N. (2015). The Influence of Organizational Commitment on Employee Fraud with Effectiveness of Internal Control and Organizational Justice as a Moderating Variabel. Procedia - Social and Behavioral Sciences, 211, 1064–1072. https://doi.org/10.1016/j.sbspro.2015.11.142
Muttiarni, M. (2021). The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 28–36.
Natalia, L., & Coryanata, I. (2019). Pengaruh Penerapan Pengendalian Internal, Komitmen Organisasi Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Pada Perusahaan Pembiayaan Kota Bengkulu. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 8(3), 135–144. https://doi.org/10.33369/j.akuntansi.8.3.135-144
Nongo, E. S., & Ikyanyon, D. N. (2012). The Influence of Corporate Culture on Employee Commitment to the Organization. International Journal of Business and Management, 7(22), 21–28. https://doi.org/10.5539/ijbm.v7n22p21
Nurlaeliyah, S., & Anisykurlillah, I. (2017). Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variabel. Accounting Analysis Journal, 6(2), 299–312. https://doi.org/10.15294/aaj.v6i2.16892
Pasaribu, E. M., & Wijaya, S. Y. (2019). Implementasi Teori Atribusi Untuk Menilai Perilaku Kecurangan Akuntansi. Jurnal Ekonomi Dan Bisnis, 4(1), 41. https://doi.org/10.35590/jeb.v4i1.735
Putri, A. (2012). Kajian: Fraud (Kecurangan) Laporan Keuangan. JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 3(01). https://doi.org/10.33558/jrak.v3i1.142
Setiyono, T. A. (2019). Pengaruh Fraud Triangle Factors Terhadap Perilaku Fraud. Among Makarti, 12(1), 108–121. https://doi.org/10.52353/ama.v12i1.179
Suarcaya, I. B. K., Made Aristiana, P., & Herawati, N. T. (2017). Pengaruh Kesesuaian Kompensasi, Pengendalian Internal , Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan ( Fraud ) ( Studi Kasus Pada Persepsi Pegawai Koperasi Simpan. Jurnal Akuntansi, 1(2), 1–12.
Suarniti, N. L. P. E., & Ratna Sari, M. M. (2020). Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 30(2), 319. https://doi.org/10.24843/eja.2020.v30.i02.p04
Suryani, I. (2018). Factors Affecting Organizational Performance. Jurnal Manajemen Dan Inovasi (JMI), 9(1), 26–34. https://doi.org/10.24312/paradigms050102
Susanti, D. (2020). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Skripsi.
Temaja, W., & Utama, I. M. K. (2016). Pengaruh Profesionalisme, Kepribadian Hardiness, Motivasi Dan Budaya Organisasi Pada Kinerja Auditor Di Kantor Akuntan Publik. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1711–1739.
Trisna Ayu Oktavia, Sayekti, Y., & Prasetyo, W. (2018). The Effect of Compensation to Detection Fraud in Village Government (Empirical Study on Sub-District of Pasirian, District Of Lumajang). International Journal of New Technology and Research, 4(6), 68–70. https://www.neliti.com/id/publications/263040/the-effect-of-compensation-to-detection-fraud-in-village-government-empirical-st
Utami, E. R., & Pusparini, N. O. (2019). The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017). Advances in Economics, Business and Management Research, 102, 60–65. https://doi.org/10.2991/icaf-19.2019.10
Virmayani, P. C., Sulindawati, N. L. G. E., Atmadja, A. T., & SE, A. (2017). Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Etis Organisasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Koperasi Simpan Pinjam Se-Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1), 5–8.
Wahyuni, R. (2016). Pengaruh Pengendalian Internal, Kesesuaian Kompensasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi .Skripsi.
Wijaya, W. R. (2021). the Influence of Compensation Suitability, Effectiveness of Internal Control, and Individual Morality on Tendency of Accounting Fraud. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 101. https://doi.org/10.25105/jipak.v16i1.7208
Yamoah, E. E. (2014). Exploratory Analysis of Compensation and Employee Job Satisfaction. Developing Country Studies, 4(12), 27–35. papers3://publication/uuid/B0F67B7E-1DD6-4D08-B696-77218656D4B6
Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
Published
2022-08-26
How to Cite
DEASRI, Ni Kadek Dwita; UTAMA, I Made Karya.
Pengendalian Internal, Komitmen Organisasi, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2105-2117, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83443>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p11.
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