Pengaruh Moderasi Kesadaran Anti Kecurangan dan Moralitas Pada Hubungan Sistem Pengendalian Intern Pemerintah Dengan Pencegahan Kecurangan di Balai Besar Kementerian Perindustrian Kota Bandung

Authors

DOI:

https://doi.org/10.26486/jramb.v7i1.1586

Keywords:

raud, fraud prevention, government internal control system, fraud awareness, morality

Abstract

This study aims to examine the moderated effect of anti-fraud awareness and morality on the relationship between the government internal control system and fraud prevention. The study was conducted at the research institutes under the Ministry of Industry, located in Bandung. The study population involved all government employee at the research industry in Bandung. The sampling technique uses probability sampling. The research sample of 84 respondents consisting of Head of Section, Head of Section / Subdivision, Functional and staff. The data was analyzed by using the Moderating Regression Analysis (MRA) approach. The results of this study indicate that the government internal control system has a positive effect on fraud prevention, while anti-fraud awareness and morality can reduce the relationship between the government's internal control system on fraud prevention. Theoretically, the results of research can provide a reference for future research, in addition it can be used as an evaluation for work units in an effort to improve fraud prevention

 

Author Biography

Eriana Kartadjumena, Widyatama University Economic&Business Faculty

Program Studi S1 Akuntansi

References

ACFE. (2016). Report to The Nations on Occupational Fraud and Abuse. Retrieved from Austin, Texas, USA:

AICPA. (2002). Consideration of Fraud in a Financial Statement Audit Statement of Auditing Standards (SAS) No. 99. New York, USA: American Institute of Certified Public Accountants, .

Arens, A. A., Elder, R. J., & Mark, B. (2017). Auditing and assurance services: An integrated approach (16 ed.): Pearson.

Cahyo, M. N., & Sulhani, S. (2017). Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar. Jurnal Dinamika Akuntansi dan Bisnis, 4(2), 249-270.

COSO. (2013). Internal Control-Integrated Framework. In C. o. S. O. o. t. T. Commission (Ed.).

Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.

Fatmawati, R., & Setiawan, D. (2018). Dampak Pengendalian Intern dan Ketepatan Informasi Terhadap Kebermanfaatan Akuntansi Akrual: Studi pada Pemerintah Daerah. Jurnal Dinamika Akuntansi dan Bisnis, 5(2), 137-150.

Jalil, F. Y. (2018). Internal Control, Anti-Fraud Awareness, and Prevention of Fraud. ETIKONOMI, 17(2), 297-306.

Kohlberg, L. (1969). Stage and Sequence: The Cognitive Developmental Approach to Socialization. Chicago: Rand Mc Nally.

Laksmi, P. S. P., & Sujana, I. K. (2019). Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi, Universitas Udayana, 26(3), 2155-2182.

Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37-57.

Manossoh, H. (2016). Faktor-Faktor Penyebab Terjadinya Fraud Pada Pemerintah Di Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(1).

Sistem Pengendalian Intern Pemerintah No. 60 C.F.R. (2008).

Pradana, H. H. E., Almaududi, Y. H., & Prasetya, M. D. (2018). Efektivitas Pengendalian Internal, Moralitas dan Integritas terhadap Pencegahan Fraud (Studi Kasus pada Driver Go-Jek Magelang). Jurnal Bisnis dan Ekonomi, 25(2).

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach (Seventh ed.). Chichester, West Sussex, United Kingdom: John Wiley & Sons Ltd.

Slovin, M. (1960). Slovin's formula for sampling technique New York. New York: Simon dan Schuster Inc.

Sow, A. N. G., Basiruddin, R., Mohammad, J., & Rasid, S. Z. A. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime.

Tuanakotta, T. M. (2014). Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat.

Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi (tahun 2001).

Wulandari, D. N., & Nuryanto, M. (2018). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117-125.

Yuniarti, R., & Ariandi, I. (2017). The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations). Journal of Economics, Business, and Accountancy Ventura, 20(1), 113-124.

Downloads

Published

2021-06-01

Issue

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)