Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, dan Kecenderungan Kecurangan
Abstract
The research objective was to examine the effect of enforcement, individual morality, appropriateness of compensation, and organizational commitment on fraud tendencies. The research was conducted at Denpasar City Government Offices, totaling 20 offices with a total sample of 137 employees. Purposive sampling technique is used as a technique in sampling using a questionnaire. Research findings, namely enforcement of regulations have a negative effect on the tendency to cheat, while individual morality, appropriateness of compensation, and organizational commitment have no effect on the tendency to cheat. The research provides an overview and information to the Denpasar city government which can be input in an effort to prevent acts of fraud.
Keywords: Rule Enforcement; Individual Morality; Compensation Suitability; Organizational Commitment; Fraud Tendencies
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References
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Avortri, C., & Agbanyo, R. (2020). Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory. Journal of Financial Crime, 28(1). https://doi.org/10.1108/JFC-06-2020-0102
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Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2017). Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal, 32(9). https://doi.org/10.1108/MAJ-09-2016-1452
Kamaliah, K., Marjuni, N.-S., Mohamed, N., Mohd-Sanusi, Z., & Anugerah, R. (2018). Effectiveness of monitoring mechanisms and mitigation of fraud incidents in the public sector. Administratie Si Management Public, 30. https://doi.org/10.24818/amp/2018.30-06
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Komala, R., Piturungsih, E., & Firmansyah, M. (2019). Pengaruh Asimetri Informasi, Moralitas Individu dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 29(2). https://doi.org/10.24843/EJA.2019.v29.i02.p12
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Natalia, L., & Coryanata, I. (2018). Pengaruh Penerapan Pengendalian Internal, Komitmen Organisasi Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Pada Perusahaan Pembiayaan Kota Bengkulu. Jurnal Akuntansi, 8(3). https://doi.org/10.33369/j.akuntansi.8.3.135-144
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Said, J., Alam, Md. M., Karim, Z. A., & Johari, R. J. (2018). Integrating religiosity into fraud triangle theory: findings on Malaysian police officers. Journal of Criminological Research, Policy and Practice, 4(2). https://doi.org/10.1108/JCRPP-09-2017-0027
Said, J., Omar, N., Rafidi, M., & Syed Yusof, S. N. (2018). Does organizational factors more prevailing than individual factors in mitigating employee fraud? finding from royal custom officers. Journal of Financial Crime, 25(3). https://doi.org/10.1108/JFC-09-2017-0087
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). https://doi.org/10.24843/EJA.2020.v30.i02.p04
Sugiyono. (2018). Metode Penelitian Kuantitatif, kualitatif dan R&D. Bandung: 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. https://doi.org/10.1016/j.ijlcj.2018.02.003
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process. Australasian Accounting, Business and Finance Journal, 11(4). https://doi.org/10.14453/aabfj.v11i4.8
Utami, W., Nugroho, L., Mappanyuki, R., & Yelvionita, V. (2020). Early Warning Fraud Determinants in Banking Industries. Asian Economic and Financial Review, 10(6). https://doi.org/10.18488/journal.aefr.2020.106.604.627
Yahya, Achmad Nasrudin. (2021). ICW: Tren Penindakan Kasus Korupsi Periode 2015-2020 Cenderung Turun. Diakses pada 11 Februari 2023 dari https://nasional.kompas.com/read/2021/04/18/16135731/icw-tren-penindakan-kasus-korupsi-periode-2015-2020-cenderung-turun
Agustina, Dewi. (2021). Mantan Bendahara Setda Provinsi Bali Ditahan Terkait Kasus Korupsi Rp 3,4 Miliar. Diakses pada 11 Februari 2023 dari https://www.tribunnews.com/regional/2021/01/07/mantan-bendahara-setda-provinsi-bali-ditahan-terkait-kasus-korupsi-rp-34-miliar
Al-Shattarat, H., & Al-Shattarat, B. (2021). Effect Of The Regulatory Environment In Preventing And Detecting Financial Fraud: Evidence From Jordanian Commercial Banks. In Journal of Legal, Ethical and Regulatory Issues (Vol. 24, Issue 1). https://www.abacademies.org/articles/-9491.html
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545–557. https://doi.org/10.1108/IJOES-03-2019-0057
Avortri, C., & Agbanyo, R. (2020). Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory. Journal of Financial Crime, 28(1). https://doi.org/10.1108/JFC-06-2020-0102
Chandrayatna, I. D. G. P., & Ratna Sari, M. M. (2019). Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi. https://doi.org/10.24843/EJA.2019.v27.i02.p09
Dewi, N. K. A. A., & Wirakusuma, M. G. (2019). Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 29(1). https://doi.org/10.24843/EJA.2019.v29.i01.p05
Didi, D., & Kusuma, I. C. (2018). Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Pemerintahan Daerah Kota Bogor. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 1–20. https://doi.org/10.21002/jaki.2018.01
Dwi Purnomo, Y., Khafid Jurusan Akuntansi, M., Ekonomi, F., & Unnes, F. (2017). Accounting Analysis Journal Analysis of Factors Affecting The Tendency of Accounting Fraud with The Mediation of Ethical Behavior. AAJ, 6(2). http://journal.unnes.ac.id/sju/index.php/aaj
Eka Putra, I. P. A. P., & Latrini, M. Y. (2018). Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar. E-Jurnal Akuntansi. https://doi.org/10.24843/EJA.2018.v25.i03.p20
Febriani, F., & Suryandari, D. (2019). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Dinas Kota Tegal. Jurnal Akuntansi, 9(1). https://doi.org/10.33369/j.akuntansi.9.1.33-46
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8. Semarang: Badan Penerbit Universitas Diponegoro.
Hermawan, Sigit dan Amirullah. (2016). Metode Penelitian Bisnis Pendekatan Kuantitatif & Kualitatif. Malang: Media Nusa Creative.
Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2017). Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal, 32(9). https://doi.org/10.1108/MAJ-09-2016-1452
Kamaliah, K., Marjuni, N.-S., Mohamed, N., Mohd-Sanusi, Z., & Anugerah, R. (2018). Effectiveness of monitoring mechanisms and mitigation of fraud incidents in the public sector. Administratie Si Management Public, 30. https://doi.org/10.24818/amp/2018.30-06
Kamil, Irfan. (2022). ICW: Ada 553 Penindakan Kasus Korupsi 2021, Potensi Kerugian Negara Rp 29,4 Triliun. Diakses pada 11 Februari 2023 dari https://nasional.kompas.com/read/2022/04/18/12231061/icw-ada-553-penindakan-kasus-korupsi-2021-potensi-kerugian-negara-rp-294
Kazemian, S., Said, J., Hady Nia, E., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime, 26(2). https://doi.org/10.1108/JFC-01-2018-0008
Komala, R., Piturungsih, E., & Firmansyah, M. (2019). Pengaruh Asimetri Informasi, Moralitas Individu dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 29(2). https://doi.org/10.24843/EJA.2019.v29.i02.p12
Made, D., Ariestina, R., Wahyuni, A., Ekonomi, J., & Fakultas Ekonomi, A. (2021). Pengaruh Penegakan Hukum, Moralitas Individu dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Accounting Fraud pada Lpd di Kabupaten Buleleng. In Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha (Vol. 12, Issue 02).
Mat, T. Z. T., Ismawi, D. S. T., & Ghani, E. K. (2019). Do Perceived Pressure and Perceived Opportunity Influence Employees’ Intention to Commit Fraud? International Journal of Financial Research, 10(3). https://doi.org/10.5430/ijfr.v10n3p132
Meitriana, M. A., & Irwansyah, M. R. (2018). Hubungan Ketaatan Karyawan pada Aturan Akuntansi dan Kesesuaian Kompensasi Dengan Kecenderungan Kecurangan Akuntansi pada Lembaga Perkreditan Desa (Lpd) Se Kecamatan Gerokgak. Jurnal Ilmiah Akuntansi, 3(2). https://doi.org/10.23887/jia.v3i2.16637
Naa, Y., & Pohan, H. T. (2019). Analisis Faktor-Faktor Yang Memicu Potensi Kecurangan (Fraud) (Studi Penelitian Pada Pemerintah Kabupaten Mimika, Papua). Jurnal Magister Akuntansi Trisakti, 6(1). https://doi.org/10.25105/jmat.v6i1.5059
Natalia, L., & Coryanata, I. (2018). Pengaruh Penerapan Pengendalian Internal, Komitmen Organisasi Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Pada Perusahaan Pembiayaan Kota Bengkulu. Jurnal Akuntansi, 8(3). https://doi.org/10.33369/j.akuntansi.8.3.135-144
Nita, N. K. N., & Supadmi, N. L. (2019). Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 28(3). https://doi.org/10.24843/EJA.2019.v28.i03.p12
Prambudi, R., Dewangkoro, B., & Dwimulyani, S. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Kecurangan Pada Sektor Pemerintahan (Studi Penelitian Pada Kementerian Perdagangan). Jurnal Magister Akuntansi Trisakti, 4(2). https://doi.org/10.25105/jmat.v4i2.5067
Putu, L., Pratiwi, R., Nyoman, D., & Werastuti, S. (2021). Pengaruh Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng. Jurnal Ilmiah Akuntansi Dan Humanika, 11(1).
Rifai, M. H., & Mardijuwono, A. W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2). https://doi.org/10.1108/AJAR-02-2020-0011
Said, J., Alam, Md. M., Karim, Z. A., & Johari, R. J. (2018). Integrating religiosity into fraud triangle theory: findings on Malaysian police officers. Journal of Criminological Research, Policy and Practice, 4(2). https://doi.org/10.1108/JCRPP-09-2017-0027
Said, J., Omar, N., Rafidi, M., & Syed Yusof, S. N. (2018). Does organizational factors more prevailing than individual factors in mitigating employee fraud? finding from royal custom officers. Journal of Financial Crime, 25(3). https://doi.org/10.1108/JFC-09-2017-0087
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). https://doi.org/10.24843/EJA.2020.v30.i02.p04
Sugiyono. (2018). Metode Penelitian Kuantitatif, kualitatif dan R&D. Bandung: 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. https://doi.org/10.1016/j.ijlcj.2018.02.003
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process. Australasian Accounting, Business and Finance Journal, 11(4). https://doi.org/10.14453/aabfj.v11i4.8
Utami, W., Nugroho, L., Mappanyuki, R., & Yelvionita, V. (2020). Early Warning Fraud Determinants in Banking Industries. Asian Economic and Financial Review, 10(6). https://doi.org/10.18488/journal.aefr.2020.106.604.627
Yahya, Achmad Nasrudin. (2021). ICW: Tren Penindakan Kasus Korupsi Periode 2015-2020 Cenderung Turun. Diakses pada 11 Februari 2023 dari https://nasional.kompas.com/read/2021/04/18/16135731/icw-tren-penindakan-kasus-korupsi-periode-2015-2020-cenderung-turun
Published
2023-07-30
How to Cite
PUTRI, Valda Jeanitta Dwi; BADERA, I Dewa Nyoman.
Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, dan Kecenderungan Kecurangan.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1903-1918, july 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99413>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i07.p16.
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