Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Audit Internal sebagai Variabel Pemoderasi di LPD Se-Kabupaten Karangasem
DOI:
https://doi.org/10.23887/jiah.v12i1.46888Kata Kunci:
effectiveness of internal control, compensation adjustment, internal audit, accounting fraud tendenciesAbstrak
Dari jumlah LPD yang ada di Bali, masih terdapat LPD dengan keterangan tidak sehat, bahkan dilarang berdasarkan hal tersebut objek penelitian ini adalah pengaruh efektivitas pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan audit internal sebagai variabel pemoderasi. Penelitian dilakukan dengan studi empiris. Penelitian ini dilakukan di Lembaga Perkreditan Desa (LPD) Teknik pengambilan sampel yang melalui rumus slovin, berjumlah 65 sampel dan pengumpulan data dengan kuesioner. Teknik analisis data menggunakan model partial last square dengan bantuan aplikasi Smart PLS 3.0. Hasil pengujian menjelaskan bahwa efektivitas pengendalian internal dan kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi sedangkan audit internal tidak mampu memoderasi pengaruh efektivitas pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi.
Referensi
Gansberghe, C. N. Van. (2005). Internal Audit Finding Its Place in Public Finance Management. In World Bank Institute.
Ghazali, M. Z., Rahim, M. S., Ali, A., & Abidin, S. (2014). A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia. Procedia - Social and Behavioral Sciences, 164(August), 437–444. https://doi.org/10.1016/j.sbspro.2014.11.100
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1–3), 85–107. https://doi.org/10.1016/0165-4101(85)90029-1
Jałocha, B., Krane, H. P., Ekambaram, A., & Prawelska-Skrzypek, G. (2014). Key Competences of Public Sector Project Managers. Procedia - Social and Behavioral Sciences, 119, 247–256. https://doi.org/10.1016/j.sbspro.2014.03.029
Juniariani, N. M. R., & Saputra, K. A. K. (2020). Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan. Jurnal Ilmiah Akuntansi, 5(1), 45. https://doi.org/10.23887/jia.v5i1.22668
Mccue, C. (2007). Local Public Financial Management. In Local Public Financial Management (Issue November 2014). https://doi.org/10.1596/978-0-8213-6937-1
Mohd Noor, N. R. A., & Mansor, N. (2019). Exploring the Adaptation of Artificial Intelligence in Whistleblowing Practice of the Internal Auditors in Malaysia. Procedia Computer Science, 163, 434–439. https://doi.org/10.1016/j.procs.2019.12.126
Mustikawati, F., Puspitasari, D., Murtini, H., & Gunawan, D. I. (2017). Perception of Village Financial Managers of Accounting Fraud Tendency ( Empirical Study in Grobogan District ).
Petra, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16, 489–497. https://doi.org/10.1016/S2212-5671(14)00829-6
Saputra, K. A. K., & Anggiriawan, P. B. (2021). ACCOUNTING, AUDITING AND CORRUPTION IN KAUTILYA’S ARTHASASTRA PERSPECTIVE AND PSYCHOGENETIC HINDU: A THEORITICAL REVIEW. South East Asia Journal of Contemporary Business, Economics and Law, 24(2), 67–72.
Saputra, K. A. K., Jayawarsa, A. A. K., & Atmadja, A. T. (2019). Resurrection as a fading implication of accountability in financial management for village credit institution. International Journal of Business, Economics and Law, 19(5), 258–268.
Saputra, K. A. K., Pradnyanitasari, P. D., Putri, P. Y. A., & Kawisana, P. G. W. P. (2021). Competence , Optimization of Internal Control Systems and Information Technology to Prevent Village Financial Fraud. Design Engineering, 8, 12730–12740.
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2020). Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change, 12(3), 77–88.
Saputra, K. A. K., Trisnadewi, A. A. A. E., Anggiriawan, P. B., & Kawisana, P. G. W. P. (2019). Kebangkrutan Lembaga Perkreditan Desa (Lpd) Berdasarkan Analisis Berbagai Faktor. Jurnal Ilmiah Akuntansi, 4(1), 1–23. https://doi.org/10.23887/jia.v4i1.17250
Sara, I. M., Jayawarsa, A. A. K., & Saputra, K. A. K. (2021). Rural Assets Administration and Establishment of Village-Owned Enterprises for the Enhancement of Rural Economy. Jurnal Bina Praja, 13(1), 81–91. https://doi.org/https://doi.org/10.21787/ jbp.13.2021.81-91
Sara, I. M., & Saputra, K. A. K. (2021). Socialization of the implementation of good village governance and sustainability village credit institutions: Community service in Pejeng Village, Tampaksiring district, Gianyar Regency, Bali. International Journal of Business, Economics and Law, 24(4), 58–65.
Suardikha, I. M. S. (2013). Pengaruh Budaya Tri Hita Karana Terhadap Penggunaan Sistem Informasi Akuntansi Dimediasi Persepsi Kegunaan Dan Persepsi Kemudahan Penggunaan. Jurnal Akuntansi Dan Keuangan Indonesia, 10(1), 102–128. https://doi.org/10.21002/jaki.2013.06
Sujana, E., & Saputra, K. A. K. (2020). Fraud Detection and Prevention Methods : Inspector ’ s Auditor ’ s Perception in Bali. Journal of Advance Research in Dynamical and Control System, 12(4), 8–16. https://doi.org/10.5373/JARDCS/V12I4/20201413
Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2015). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01), 131–139.
