Efektivitas Sistem Pengendalian Internal, Teknologi Informasi dan Fraudulent Financial Reporting di LPD
Abstract
This research aim to examine empirically the effect of effectiveness of internal control system and information technology on fraudulent financial reporting in Lembaga Perkreditan Desa (LPD). The theory used in this research is the theory of Fraud Pentagon. This research conducted in LPDs in Bangli regency with sample used is 62 units which are determined by proportionate stratified random sampling method. The multiple linear regression analysis used as data analysis technique in this research is. The results of this study show that the effectiveness of internal control system has no effect on fraudulent financial reporting. Information technology has a significant negative effect on fraudulent financial reporting. Conclusion based on research results is that LPDs needs to review their internal control system and improve the application of information technology properly in order to reduce
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References
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Handoko, B. L., Swat, A., & Lindawati, L. (2019). The Effect of Internal Control System, Leadership Style and Compensation System Toward Fraud Prevention. International Journal of Recent Technology and Engineering, 8(4), 3693–3698. https://doi.org/10.35940/ijrte.d7952.118419
I.S. ferina, Mulyani, Sri. poulus, S. (2021). The Zero Fraud Implementation Through the Innovation. Journal of Southwest Jiaotong University, 56(1), 324–334.
Irwansyah, I., & Syufriadi, B. (2019). Pengaruh Efektivitas Pengendalian Internal, Kesesuain Kompensasi, Moralitas Manajemen, Ketaatan Aturan Akuntansi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Akuntansi, 8(2), 89–100. https://doi.org/10.33369/j.akuntansi.8.2.89-100
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Joseph, O. N., Albert, O., & Byaruhanga, J. (2015). Effect of Internal Control on Fraud Detection and Prevention in District Treasuries of Kakamega County. International Journal of Business and Management Invention, 4(1), 47–57.
Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Nur Abdi, M., & Setiadi. (2020). Information Technology and Corporate Governance in Fraud Prevention. E3S Web of Conferences, 202. https://doi.org/10.1051/e3sconf/202020216003
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Nanda, S. tri, Salmiah, N., & Mulyana, D. (2019). Fraudulent Financial Reporting: a Pentagon Fraud Analysis. Jurnal Ilmiah Ekonomi Dan Bisnis, 16(2), 122–134. https://doi.org/10.31849/jieb.v16i2.2678
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Pratiwi, N. L. G. D. A., & Budiasih, I. G. A. N. (2020). Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan. E-Jurnal Akuntansi, 30(11), 2907–2921. https://doi.org/10.24843/eja.2020.v30.i11.p15
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, 25, 2155. https://doi.org/10.24843/eja.2018.v25.i03.p20
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Rugikan Keuangan hingga Miliaran Rupiah, Kepala LPD Tanggahan Peken Ditahan | BALIPOST.com. (n.d.). Diambil 23 September 2021, dari https://www.balipost.com/news/2021/01/07/167165/Rugikan-Keuangan-hingga-MiliaranRupiah,Kepala-LPD...html
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Situngkir, N. C., & Triyanto, D. N. (2020). Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index. The Indonesian Journal of Accounting Research, 23(03), 373–410. https://doi.org/10.33312/ijar.486
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suh, J. B., Shim, H. S., & Button, M. (2018). Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control. International Journal of Law, Crime and Justice, 53(February), 46–55. https://doi.org/10.1016/j.ijlcj.2018.02.003
Sukirman, Hidayah, R., & Suryandari, D. (2018). Fraud Prevention : Information Technology and Internal Control Perspective. International Journal of Economics, Commerce and Management, VI(10), 329–337.
Supriati, D., Ristiyani, R., & Bawono, I. R. (2020). The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia). 127(Aicar 2019), 111–114. https://doi.org/10.2991/aebmr.k.200309.025
Türegün, N. (2019). Impact of technology in financial reporting: The case of Amazon Go. Journal of Corporate Accounting & Finance, 30(3), 90–95. https://doi.org/10.1002/jcaf.22394
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Widianingsih, R., Maghfiroh, S., & Sunarmo, A. (2019). Pengaruh Teknologi Informasi dan Accounting Reporting terhadap Pencegahan Fraud. Kompartemen: Jurnal Ilmiah Akuntansi, 16(2), 110–123. https://doi.org/10.30595/kompartemen.v16i2.4744
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
Yuliastuti, I. A., & Tandio, D. (2020). Between Internal Control System and Information Asymmetry on Accounting Fraud. 2015, 1–10. https://doi.org/10.4108/eai.13-8-2019.2294254
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 & Accountancy Ventura, 20(1), 113–124. https://doi.org/10.14414/jebav.v20i1.626
Zanaria, Y. (2017). Pengaruh Aplikasi Teknologi, Accounting Reporting Terhadap Pencegahan Fraud Serta Implikasinya Terhadap Reaksi Investor. Akuisisi: Jurnal Akuntansi, 13(1), 91–100. https://doi.org/10.24127/akuisisi.v13i1.137
Darmawangsa, I. G. N. R., Mertha, I. K., & Sarjana, I. M. (2017). TANGGUNGJAWAB PENGURUS LPD DALAM PENGELOLAAN KEUANGAN DESA PAKRAMAN. Acta Comitas, 2, 183–188.
Dharmesti, A., & Djamhuri, A. (2019). PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT XYZ Tbk). Jurnal Ilmiah Mahasiswa FEB, 8(1), 1–10. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6232
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi dan Manajemen, 35(1), 112. https://doi.org/10.24856/mem.v35i1.1343
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (Edisi 9). Badan Penerbit Universitas Diponegoro.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE. Managerial Auditing Journal, 31(6–7), 589–628. https://doi.org/10.1108/MAJ-02-2015-1163
Halimatusyadiah, & Robani, M. H. (2021). Pengaruh Sistem Pengendalian Intenral, Asimetri Informasi, Kesesuaian Kompensasi dan Budaya Etis Terhadap Kecurangan Akuntansi. Jurnal Akuntansi, 11(2), 175–188.
Handoko, B. L., Swat, A., & Lindawati, L. (2019). The Effect of Internal Control System, Leadership Style and Compensation System Toward Fraud Prevention. International Journal of Recent Technology and Engineering, 8(4), 3693–3698. https://doi.org/10.35940/ijrte.d7952.118419
I.S. ferina, Mulyani, Sri. poulus, S. (2021). The Zero Fraud Implementation Through the Innovation. Journal of Southwest Jiaotong University, 56(1), 324–334.
Irwansyah, I., & Syufriadi, B. (2019). Pengaruh Efektivitas Pengendalian Internal, Kesesuain Kompensasi, Moralitas Manajemen, Ketaatan Aturan Akuntansi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Akuntansi, 8(2), 89–100. https://doi.org/10.33369/j.akuntansi.8.2.89-100
Jalil, F. Y. (2018). Internal Control, Anti-Fraud Awareness, and Prevention of Fraud. Etikonomi, 17(2), 297–306. https://doi.org/10.15408/etk.v17i2.7473
Jayanthi, N. M. D., Wairocana, I. G. i N., & Wiryawan, I. W. (2016). Status dan Kedudukan Lembaga Perkreditan Desa (LPD) Terkait Pengikatan Jaminan dengan Berlakunya Undang-Undang Nomor 1 Tahun 2013 tentang Lembaga Keuangan Mikro Oleh. Jurnal Ilmiah Prodi Magister Kenotariatan, 1(2), 201–212. https://media.neliti.com/media/publications/242367-status-dan-kedudukan-lembaga-perkreditan-e8c01b0f.pdf
Joseph, O. N., Albert, O., & Byaruhanga, J. (2015). Effect of Internal Control on Fraud Detection and Prevention in District Treasuries of Kakamega County. International Journal of Business and Management Invention, 4(1), 47–57.
Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Nur Abdi, M., & Setiadi. (2020). Information Technology and Corporate Governance in Fraud Prevention. E3S Web of Conferences, 202. https://doi.org/10.1051/e3sconf/202020216003
Kasus Korupsi Dana UEP, Ketua LPD Selat Ditahan. (2021). https://fajarbali.com/bali-timur/bangli/4995-kasus-korupsi-dana-uep-ketua-lpd-selat-ditahan
Mulyani, S., Kasim, E., Yadiati, W., & Umar, H. (2019). Influence of accounting information systems and internal audit on fraudulent financial reporting. Opcion, 35(Special Issue 21), 323–338.
Nanda, S. tri, Salmiah, N., & Mulyana, D. (2019). Fraudulent Financial Reporting: a Pentagon Fraud Analysis. Jurnal Ilmiah Ekonomi Dan Bisnis, 16(2), 122–134. https://doi.org/10.31849/jieb.v16i2.2678
Nawawi, K. M. Z. A., & Salin, A. S. A. P. (2016). Internal Controls and Fraud - Empirical Evidence from Oil & Gas Company. Journal of Financial Crime, 233(4). http://dx.doi.org/10.1108/eb025814%5Cnhttp://
Novita, N. (2019). TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN. Jurnal Akuntansi Kontemporer, 11(2), 64–73. https://doi.org/10.33508/jako.v11i2.2077
Pratiwi, N. L. G. D. A., & Budiasih, I. G. A. N. (2020). Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan. E-Jurnal Akuntansi, 30(11), 2907–2921. https://doi.org/10.24843/eja.2020.v30.i11.p15
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, 25, 2155. https://doi.org/10.24843/eja.2018.v25.i03.p20
Repousis, S. (2016). Using Beneish Model To Detect Corporate Financial Statement Fraud in Greece. Journal of Financial Crime, 23(4). http://dx.doi.org/10.1108/JOSM-12-2014-0323
Rugikan Keuangan hingga Miliaran Rupiah, Kepala LPD Tanggahan Peken Ditahan | BALIPOST.com. (n.d.). Diambil 23 September 2021, dari https://www.balipost.com/news/2021/01/07/167165/Rugikan-Keuangan-hingga-MiliaranRupiah,Kepala-LPD...html
Sari, N. M. L., & Mahyuni, L. P. (2020). Pencegahan Fraud pada LPD: Eksplorasi Implementasi Good Corporate Governance dan Nilai-Nilai Kearifan Lokal. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(3), 233. https://doi.org/10.32493/jabi.v3i3.y2020.p233-252
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
Situngkir, N. C., & Triyanto, D. N. (2020). Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index. The Indonesian Journal of Accounting Research, 23(03), 373–410. https://doi.org/10.33312/ijar.486
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suh, J. B., Shim, H. S., & Button, M. (2018). Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control. International Journal of Law, Crime and Justice, 53(February), 46–55. https://doi.org/10.1016/j.ijlcj.2018.02.003
Sukirman, Hidayah, R., & Suryandari, D. (2018). Fraud Prevention : Information Technology and Internal Control Perspective. International Journal of Economics, Commerce and Management, VI(10), 329–337.
Supriati, D., Ristiyani, R., & Bawono, I. R. (2020). The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia). 127(Aicar 2019), 111–114. https://doi.org/10.2991/aebmr.k.200309.025
Türegün, N. (2019). Impact of technology in financial reporting: The case of Amazon Go. Journal of Corporate Accounting & Finance, 30(3), 90–95. https://doi.org/10.1002/jcaf.22394
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Widianingsih, R., Maghfiroh, S., & Sunarmo, A. (2019). Pengaruh Teknologi Informasi dan Accounting Reporting terhadap Pencegahan Fraud. Kompartemen: Jurnal Ilmiah Akuntansi, 16(2), 110–123. https://doi.org/10.30595/kompartemen.v16i2.4744
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
Yuliastuti, I. A., & Tandio, D. (2020). Between Internal Control System and Information Asymmetry on Accounting Fraud. 2015, 1–10. https://doi.org/10.4108/eai.13-8-2019.2294254
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 & Accountancy Ventura, 20(1), 113–124. https://doi.org/10.14414/jebav.v20i1.626
Zanaria, Y. (2017). Pengaruh Aplikasi Teknologi, Accounting Reporting Terhadap Pencegahan Fraud Serta Implikasinya Terhadap Reaksi Investor. Akuisisi: Jurnal Akuntansi, 13(1), 91–100. https://doi.org/10.24127/akuisisi.v13i1.137
Published
2024-06-28
How to Cite
INTAN SRI RAHAYU, Sang Ayu Kompiang; BUDIASIH, I Gusti Ayu Nyoman.
Efektivitas Sistem Pengendalian Internal, Teknologi Informasi dan Fraudulent Financial Reporting di LPD.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84243>. Date accessed: 30 june 2024.
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