Tendency Of Accounting Fraud Research Articles

Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akutansi pada Koperasi Simpan Pinjam dan Pembiayaan Syariah di Kota Padang

This study aims to examine the factors that influence the occurrence of accounting fraud tendencies. The independent variables used in this study are the appropriateness of compensation, conflict of interest, the effectiveness of internal controls, and information asymmetry while the dependent variable is the tendency of accounting fraud. The population in this study were KSPPS managers and administrators in the city of Padang with the sampling technique being purposive sampling. The data used is primary data obtained by distributing questionnaires to KSPPS administrators and managers in Padang City. Data from this questionnaire were analyzed using the IBM SPSS 23 application. The results of this study indicate that the suitability of compensation has a negative effect on the tendency of accounting fraud and information asymmetry have a positive effect on the tendency of accounting fraud, while conflict of interest and the effectiveness of internal control does not have an effect on the tendency of accounting.

Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency

Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency

The Effect of Internal Control System, Information Asymmetry, and Suitability of Compensation on the Tendency of Accounting Fraud (Fraud) in Denpasar City (Opd)

This research aims to determine the influence of internal control systems, information asymmetry, and suitability of compensation on the tendency of accounting fraud in regional organizations in Denpasar City. The population used in this research was 21 Regional Apparatus Organizations in Denpasar City using a saturated sampling technique. The respondents used in this research were 42 respondents. This research uses several data analysis techniques. The data analysis techniques used in this research are the Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Analysis (Adjusted R Square), F Test, and t-test. Based on the results of the analysis that has been carried out, it can be seen that the results of this research are that the Internal Control System has a significant negative effect, Information Asymmetry has a significant positive effect, and Compensation Suitability has a significant negative effect. Its Influence on Accounting Fraud Tendencies in Denpasar City Regional Organizations.

ASIMETRI INFORMASI DALAM MEMODERASI PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN ETIKA KEPEMIMPINAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This study aims to analyze the effect of suitability of compensation, management morality, leadership ethics, on the tendency of accounting fraud with information asymmetry as a moderating variable. The population in this study are employees of companies located in the Greater Jakarta area. The technique used in sampling is to use purposive sampling with the criteria of employees working in the accounting field, having worked for more than one year and participating in preparing the company's financial statements. Data collection in this study was carried out using a questionnaire. This study uses the SPSS program assisted by MS Excel as an analytical tool. The research results show that the appropriateness of compensation does not affect the tendency of accounting fraud, management morality has a negative effect on the tendency of accounting fraud, ethical leadership has no effect on the tendency of accounting fraud, information asymmetry does not weaken the effect of appropriateness of compensation on the tendency of accounting fraud, information asymmetry can weaken the effect of management morality on accounting fraud tendencies, and information asymmetry cannot weaken the influence of ethical leadership on accounting fraud tendencies.

AKHLAK Core Values Effects in the Levers of Control Framework on the Accounting Fraud Tendency

This research investigates the relationship between AKHLAK core values in the framework of levers of control and accounting fraud within PT Pelabuhan Indonesia (Persero) or Pelindo. The research design was conducted using primary data in the form of a 5-point Likert scale questionnaire, with purposive sampling technique. The data collected came from 69 respondents from a total of 80 samples. Data quality and classical assumption tests were conducted before the data were further analyzed using multiple linear regression analysis. The results showed that AKHLAK core values have a negative and significant effect on the tendency of accounting fraud. In addition, the levers of control framework proved to be able to moderate the negative effect of AKHLAK core values on the tendency of accounting fraud.

The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies

This study examines the effect of internal control, organizational commitment, and rule compliance on accounting fraud tendencies. The sample used is the Local Government Organization (OPD) employees of Musi Rawas Regency using purposive sampling techniques. With respondent criteria, Commitment Officers, Financial Administration Officers, Expenditure/Revenue Treasurers (for OPDs where there is a revenue treasurer), Assistant Treasurers, and Finance Staff at Local Government Organizations. This study used primary data, namely in the form of responses from respondents obtained through the distribution of questionnaires. This research tested the relationship between variables quantitatively with Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS v.4. The research results show that internal control does not affect accounting fraud tendencies. At the same time, organizational commitment and rule compliance have a negative effect on accounting fraud tendencies.

TENDENSI KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, LOVE OF MONEY, DAN INTEGRITAS

This research aims to investigate the impact of internal control, love of money, and integrity on accounting fraud tendencies at the operations head office of PT. Bank Aceh Syariah. The study sample comprises staff in various roles, including customer service, tellers, accounting division, and finance officers, totaling 81 respondents. The research employed the purposive sampling method, and primary data were obtained through questionnaires administered to the participants. The analytical approach utilized multiple linear regression analysis. The findings reveal that, both simultaneously and partially, internal control, love of money, and integrity significantly influence the tendency of accounting fraud at PT. Bank Aceh Syariah's operations head office.

The Effect of Love of Money and Intrinsic Religiosity on the Tendency of Village Fund Accounting Fraud

This study focuses on measuring the level of love of money and intrinsic religiosity of village officials that have an impact on village fund accounting fraud. This study aims to (1) determine the effect of love of money on the tendency of village fund accounting fraud (2) determine the effect of intrinsic religiosity on the tendency of village fund accounting fraud (3) determine the effect of love of money and intrinsic religiosity on the tendency of village fund accounting fraud. The analytical tool used in this research is multiple linear regression. Data were collected through observation, interviews and questionnaires. The population of this research is the village apparatus of West Insana and Central Insana sub-districts of North Central Timor Regency. The number of samples in this study were 54 people. The results of this study indicate that love of money has a positive effect on the tendency of village fund accounting fraud and Intrinsic Religiosity has a negative effect on the tendency of village fund accounting fraud.

Love of Money Behavior, Religiosity, and Ethical Values on the Tendency of Accounting Fraud With Idealism as a Moderating Variable.

This quantitative study investigates the impact of love of money, religiosity, and ethical values on accounting fraud tendencies, while also examining the moderating role of idealism. Conducted within the finance division of a food and footwear company, the research employs purposive sampling to gather data from 50 respondents through questionnaires, analyzed using the SmartPLS method. The findings reveal that love of money and ethical values significantly affect accounting fraud tendencies, whereas religiosity exerts no such influence. Furthermore, idealism moderates the relationship between ethical values and accounting fraud tendencies, underscoring its potential as a valuable reference point for future research in this domain.
 Highlights: 
 
 Impact of Ethical Values: Ethical values play a significant role in influencing accounting fraud tendencies, emphasizing the importance of fostering an ethical corporate culture.
 Limited Influence of Religiosity: Religiosity is found to have no substantial effect on accounting fraud tendencies, challenging assumptions about its role in shaping financial behavior.
 Moderating Role of Idealism: Idealism is identified as a critical moderating factor, affecting the relationship between ethical values and accounting fraud tendencies, highlighting its relevance in fraud prevention efforts.
 
 Keywords: Accounting Fraud, Love of Money, Religiosity, Ethical Values, Idealism

Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Perilaku Tidak Etis terhadap Kecenderungan Kecurangan Akuntansi

This study aims to determine the effect of internal control, observance of accounting rules, and unethical behavior on accounting fraud tendencies. This type of research is qualitative with primary data assisted by the Google form. The sample of this research was 86 respondents from the Bureau of Finance and State Property (BMN) at the Ministry of Education, Culture, Research and Technology. The data analysis method used is inferential statistical analysis as measured using PLS-SEM in SmartPLS 3.0 software. Based on the research results show that: 1) Internal control does not have a significant effect on the tendency of accounting fraud; 2) Compliance with accounting rules significantly has a positive influence on the performance of accounting fraud tendencies; and 3) Unethical behavior does not have a significant effect on the tendency of accounting fraud.
 
 Keywords: Internal Control, observance of accounting rules, unethical behavior, and tendency to accounting fraud

Locus of Control, Whistleblowing, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi

The study aims to analyze the effect of locus of control, whistleblowing, and suitability of compensation on the tendency of village credit institutions (LPD) to commit fraudulent accounting. The theory used is the Fraud Triangle Theory. The research was conducted at LPD in Buleleng Regency. The final sample size is 70 LPD officers using purposive sampling method. Data were analyzed using multiple linear regression with the help of SPSS Statistics 25 software. The results showed that locus of control had a positive effect on the tendency of LPD prajuru accounting fraud. Meanwhile, whistleblowing and suitability of compensation have a negative effect on the tendency of LPD employee accounting fraud.Keywords : Locus of Control; Whistleblowing; Suitability of Compensation; Accounting Fraud Tendency; Village Credit Institution.

Factors Affecting the Unethical Behavior and its Impact to the Tendency of Accounting Fraud

Purpose: There is very little empirical research on fraud in non-profit organization. Previous researchers have conducted, and the results are mixed and inconsistent. Only a few models link several variables that have been previously proven to be related to one another. The purpose of this study is to combine the relationships of several variables to examine whether individual morality, effectiveness of internal control and compensation suitability have a significant effect on unethical behavior and its impact also to accounting fraud tendencies in nonprofit organization context. Theoretical framework: This research is based on several theories, namely the theory of moral development, the theory of attribution, the theory of hope and the theory of cheating. Some empirical research also provides varying results. The new model in this study links several variables that have been previously proven to be related to one another. Design/methodology/approach: The research design used is descriptive research using quantitative survey as a data collection method and a structural equation model (SEM) for the data analysis process. The population in this study were all permanent employees working in the office of the Seventh-day Adventist Church, especially in the conference/mission, namely those working as officers, heads of departments and employees working in the finance department. Using convenient sample method, the sample in this study amounted to 156 respondents taken proportionally represent each region of conference, or mission spread in East Indonesia. Findings: The result of this study found that effectiveness of internal control had a significant positive effect on unethical behavior, appropriateness of compensation had a significant negative effect on unethical behavior and unethical behavior had a significant positive effect on accounting fraud tendencies. For individual morality variables, the effectiveness of internal controls and appropriateness of compensation do not have a significant effect on unethical behavior, as well as the effectiveness of internal controls do not have a significant effect on the tendency of accounting fraud. Research, Practical & Social implications: This research contributes to a non-profit organization, in this case the religious organization of the Seventh-day Adventist Church, especially in the Eastern Indonesia region. The results of the study show that organizations need to pay attention to the appropriate compensation variable because it has a significant negative effect on the tendency of accounting fraud. Besides that, because the results of the study show that unethical behavior has a significant positive effect on the tendency of accounting fraud, it is necessary to minimize unethical behavior so that an increase in unethical behavior will increase the tendency of accounting fraud. Originality/value: The new model in this study links several variables that have been previously proven to be related to one another.

Pengaruh Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi: Peran Efektivitas Pengendalian Internal Sebagai Pemediasi

The study aims to examine the appropriateness of compensation and the effect of internal control effectiveness as mediating variable in influencing compliance to accounting rules on the accounting fraud tendencies. This is quantitative study which used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Kotabaru, South Borneo. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study find that the appropriateness of compensation and internal control effectiveness have positive effect on the accounting fraud tendencies of LGOs. In addition, compliance to accounting rules have positive effect on internal control effectiveness but internal control effectiveness cannot mediate the relationship between compliance to accounting rules and the accounting fraud tendencies significantly.

Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Studi Kasus pada BKD Kabupaten Boyolali

This study aims to determine the effect of the effectiveness of internal control, compensation suitability, individual morality on the tendency of accounting fraud. The sampling technique in this study used a purposive sampling technique. The method of data analysis in this study used the multiple linear regression analysis method with the SPSS program. The data analysis method consisted of descriptive statistical test, data quality test and classical assumption test. This study uses hypothesis testing consisting of multiple linear regression test. Based on the results of this study indicate that the effectiveness of internal control has a significant effect on the tendency of accounting fraud, the suitability of compensation has a significant effect on the tendency of accounting fraud. While individual morality does not have a significant effect on the tendency of accounting fraud. Keywords: Accounting Fraud Tendency, Compensation Suitability, Individual Morale, Internal Control Effectiveness

Pengaruh Bystander Effect, Ketaatan Aturan Akuntansi dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Fraud Akuntansi Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Susut Kabupaten Bangli

This research is structured with the aim of analyzing what factors can influence the level of accounting fraud tendency in a company. In this study, several factors will be analyzed, namely the bystander effect, compliance with accounting rules and the effectiveness of internal controls. bystander effect, compliance with accounting rules and effectiveness of internal control. This study uses LPD employees as the research population where the number of samples is 75 people. This study uses multiple linear regression analysis techniques with the result that an increase in the bystander effect in the institution will actually lead to an increase in fraud. Compliance with accounting rules and the effectiveness of internal controls that are continuously improved are proven to be able to reduce the possibility of fraud in the organization. The advice given by the researcher is that the LPD in the Shrinking District is expected to always protect employees who dare to report fraud, besides that the LPD in the Shrinking District should give strict sanctions to employees who do not comply with accounting rules and the LPD in the Shrinking District is expected to implement internal control properly.

Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation

This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is purposive sampling method. The number of SKPD samples is 22 agencies. The data is primary data. The data analysis is SEM (SmartPLS Wrap 3.0). The results showed that internal control, information asymmetry, and individual morality had a significant effect on unethical behavior. Internal control, information asymmetry affects tendency of accounting fraud, individual morality has no effectagainst accounting fraud tendencies. Information asymmetry, morality individuals influence the tendency of accounting fraud through unethical behavior as mediation, while internal control is notsignificant effect.

Faktor-faktor Yang Dapat Mencegah Kecenderungan Kecurangan Akuntansi

Cases of fraud in financial statements are rife and increasingly concerning lately. The cases that usually occur are corruption, manipulation, misappropriation of assets and always manage to become the center of attention of all groups and become one of the serious discussions. Accounting fraud is certainly very detrimental and requires real action and action to minimize the potential for fraud. The development of economic research studies shows that fraudulent practices are caused by many factors such as weak internal control, lack of integrity and other factors that result in ethical violations in carrying out their duties. The purpose of this study is to explain how the influence of internal control and the suitability of compensation on the tendency of accounting fraud. This study uses the Systematic Literature Review (SLR) method by reviewing several articles in the form of journals within the last 10 years starting from 2012 to 2022. The results of this study reveal that internal control, compensation suitability has a significant effect on accounting fraud tendencies. This research is expected to add insight and enrich the reader's knowledge about internal control, compensation suitability, and accounting fraud.

THE INFLUENCE OF INFORMATION ASYMMETRY ON ACCOUNTING FRAUD TRENDS

This study aims to determine the effect of information asymmetry on accounting fraud tendencies in the West Sulawesi provincial government. This type of research uses a quantitative approach. This study uses primary data. Collecting data using questionnaires. The population in this study were government structural officials with the rank of echelon II, echelon III, and echelon IV, totaling 813 people. Sampling used the slovin formula method, so that a sample of 89 was obtained. This research used a simple linear regression analysis approach. The results of the study show that information asymmetry has a positive effect on the tendency of accounting fraud

Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency

This study aims to examine and explain organizational culture's role in moderating the bystander effect and internal control effect on the tendency of accounting fraud. The research was conducted on The Village Credit Institution in Jembrana Regency, with the respondents being managers and employees who worked at the Village Credit Institution. Data were collected using a questionnaire, analyzed using variant-based SEM, and processed using Partial Least Square (PLS). The study's results found that the bystander effect and internal control significantly affected the tendency of accounting fraud. Organizational culture can moderate the bystander effect's influence and internal control on the tendency of accounting fraud. The results of this study are expected to provide a systematic overview to The Village Credit Institution management in the future regarding the influence of the bystander effect and the weakness of internal controls on the occurrence of accounting fraud. Through the results of this study, the Village Credit Institution Supervisory and Management Agency is expected to eliminate the influence of bystanders, streamline the internal control system, and through a positive organizational culture, encourage the emergence of whistleblowers as an effort to prevent fraud. Keywords: accounting fraud tendency, bystander effect, internal control, organizational culture.

Analysis Of Factors That Affect The Tendency Of Accounting Fraud In The Village Government In Mojoagung District Of Jombang Regency

Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud