The Effect of Internal Control, Accounting Professional Ethics and Compensation on Fraud Risk with UN Ethical Behavior as Intervening Variables

Ajeng Wijayanti, Dede Sunaiah

Abstract


Fraud that occurs in a company requires important attention in overcoming it so that a company is able to minimize the occurrence of fraud. It is necessary to know the influence factors of the occurrence of fraud so that it can be used as a reference for companies in developing company management, especially in the financial sector. This study was conducted with the aim of knowing the effect of internal control, professional ethics of accountants and the suitability of compensation to the risk of fraud which is strengthened by the presence of unethical behavior in employees. This study uses a quantitative approach with a correlational research design. Data was collected by distributing questionnaires. The data analysis technique in this research is using the SPSS application 21 version and using regression analysis test to answer the hypothesis that has been made. The results showed that the variables of internal control, accounting profession ethics, compensation suitability and unethical behavior had a significant influence on the risk of fraud. This is reinforced by the existence of unethical behavior variables that are able to strengthen the relationship between internal control and the suitability of compensation for the risk of fraud, but unethical behavior has not been stated to be able to strengthen the relationship between the influence of the ethics of the accounting profession on the risk of fraud.


Keywords


internal control; professional accounting ethics; compensation suitability; fraud risk

Full Text:

PDF

References


Andari, Lusi; Ismatullah, I. (2019). Pengaruh Pengendalian Internal Terhadap Pencegahan Kecurangan (Studi kasus pada CV. Agung Mas Motor Kota Sukabumi). Jurnal Ilmiah Ilmu Ekonomi, 8(15), 75–81.

Calsia, E. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan (Fraud) Di Dinas Kesehatan Kota Pontianak Berdasarkan Teori Fraud Triangle. Jurnal Riset Akuntansi Mercu Buana, 5(2), 67–83. https://doi.org/10.26486/jramb.v5i2.580

Fadhilah, Farah Nur; Abdullah, M. W. S. (2021). Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Etis Sebagai Variabel Moderating. ISAFIR: Islamic Accounting and Finance Review, 2(2), 239–252.

Jefri, R. M. (2014). Pendeteksian Kecurangan (Fraud) Laporan Keuangan. Jurnal Akuntansi, 1(2), 56–64.

Marciano, B., Syam, A., Suyanto, & Ahmar, N. (2021). Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review. WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), 20(2), 130–137. https://doi.org/10.22225/we.20.2.2021.130-137

Marini, M. dan. (2003). Persepsi Akuntan Pria dan Akuntan Wanita serta Mahasiswa dan Mahasiswi terhadap Etika Bisnis dan Etika Profesi. Simposium Nasional Akuntansi (SNA) VI.

Maulidya, Zuhra; Fitri, Y. (2020). Pengaruh religiositas, perilaku tidak etis, dan keefektifan pengendalian internal terhadap kecenderungan kecurangan akuntansi (studi empiris pada bank umum syariah di kota banda aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 5(1), 127–136.

Muhammad, R., & R. (2017). Pengaruah Kesesuaian Kompensasi, Penerapan Sistem Informasi Akuntansi, dan Efektifitas Pengendalian Internal terhadap Kecurangan Akuntansi Studi Pada Bank Perkreditan Rakyat (BPR) di Kota Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 136–145.

Natasya, Toisuta Novenia; Karamoy, Herman; Lambey, R. (2017). Pengaruh Komitmen Organisasi Dan Pengendalian Internal Terhadap Resiko Terjadinya Kecurangan (Fraud) Dalam Pelaksanaan Jaminan Kesehatan Di Rumah Sakit Bhayangkara Tk. Iv Polda Sulut. Going Concern : Jurnal Riset Akuntansi, 12(2), 847–856. https://doi.org/10.32400/gc.12.2.18274.2017

Nita, Ni Komang Norma; Supadmi, N. L. (2019). Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 28(3), 1819–1837.

Okpianti, C. N. (2016). Pengarruh Pengalaman Auditor, Etika Profesi Dan tipe Kepribadian Terhadap Skeptisisme Profesional Auditor Dan Kemampuan Auditor Dalam Mendeteksi Kecurangan. Universitas Muhammadiyah Yogyakarta.

Petra, Z. A. (2013). Pengaruh Moralitas Aparat dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pemerintah Kota Sawahlunto). Jurnal Akuntansi, 1(1), 1–16.

Ristalia, M. (2015). Pengarruh Penerapan Etika Dan Skeptisisme Profesional Auditor Terhadap Pendeteksian Kecurangan. Universitas Pasundan Bandung.

Rivai, V. (2013). Manajemen Sumber Daya Manusia Untuk Perusahaan Dari Teori. Rajagrafindo Persada.

Sofia, I. P. (2017). The Impact Of Internal Control And Good Corporate Governance On Fraud Prevention. 2nd International Seminar on Accounting Society, 251–257.

Sunaryo, Karsam; S, Paramita Irma; Raissa, S. (2019). Pengaruh Kesesuaian Kompensasi Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal ASET (Akuntansi Riset), 11(1), 69–82. https://doi.org/10.24036/jea.v1i3.122

Suwatno dan Priansa, D. J. (2014). Manajemen SDM dalam Organisasi Publik. Alfabeta.

Thoyibatun, S. (2012). Faktor-Faktor Yang Berpengaruh Terhadap Perilaku Tidak Etis Dan Kecenderungan Kecurangan Akuntansi Serta Akibatnya Terhadap Kinerja Organisasi. EKUITAS (Jurnal Ekonomi dan Keuangan), 16(2), 245–260. https://doi.org/10.24034/j25485024.y2012.v16.i2.2324




DOI: https://doi.org/10.33258/birci.v5i2.5764

Article Metrics

Abstract view : 59 times
PDF - 29 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.