UPAYA MINIMALISASI KECURANGAN YANG TERJADI PADA KABUPATEN TIMOR TENGAH SELATAN

Authors

  • Oli Gretia Nitsae Brawijaya University
  • Nurkholis Nurkholis Brawijaya University
  • Lilik Purwanti Brawijaya University

DOI:

https://doi.org/10.26740/jpsi.v4n2.p75-83

Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh kesesuaian kompensasi, peran auditor internal, dan budaya etis terhadap kecurangan yang dimoderasi sistem pengendalian internal pada Pemerintah Daerah Kabupaten Timor Tengah Selatan. Pengujian dilakukan untuk 201 responden yang mewakili pegawai yang memiliki jabatan di instansi pada Pemerintah Daerah Kabupaten Timor Tengah Selatan dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa kesesuaian kompensasi dan budaya etis berpengaruh negatif terhadap kecurangan, serta sistem pengendalian internal memoderasi kesesuaian kompensasi terhadap kecurangan. Sedangkan, peran auditor internal tidak berpengaruh terhadap kecurangan, serta sistem pengendalian internal tidak memoderasi peran auditor internal dan budaya etis terhadap kecurangan. Penelitian ini mendukung teori fraud triangle dimana tekanan dapat diatasi dengan pemberian kompensasi yang sesuai dan budaya etis berperan mengurangi rasionalisasi serta sistem pengendalian internal yang baik juga dapat mengurangi kesempatan melakukan kecurangan.

Author Biographies

Oli Gretia Nitsae, Brawijaya University

Faculty Of Economics  and Business

Nurkholis Nurkholis, Brawijaya University

Faculty Of Economics  and Business

Lilik Purwanti, Brawijaya University

Faculty Of Economics  and Business

References

Abdullahi, R dan N. Mansor. 2018. Fraud prevention initiatives in the Nigerian public sector Understanding the relationship of fraud incidences and the elements of fraud triangle theory. Journal of Financial Crime. Vol. 25 No. 2, 2018. pp. 527-544. DOI 10.1108/JFC-02-2015-0008

Alou, SD, V Ilat dan H Gamaliel. 2017. Pengaruh Kesesuaian Kompensasi, Moralitas Manajemen, Dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Konstruksi Di Manado. Jurnal Riset Akuntansi Going Concern. Vol. 12(1), 2017, Hlm.139-148

Antarwiyati, P dan RE. Purnomo. 2017. Motivasi Melakukan Fraud dan Faktor-Faktor Yang Mempengaruhinya. Jurnal Akuntansi & Auditing Indonesia, Vol. 21 No. 2, Desember 2017. Hlm. 157-166
Asosiasi Auditor Intern Pemerintah Indonesia. 2014. Standar audit intern Pemerintah indonesia

Aswad, H, A Hasan dan N Indrawati. 2018. Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Keefektifan Pengendalian Internal Sebagai Variabel ModerasI (Studi pada Perusahaan Perkebunan Kelapa Sawit Swasta di Provinsi Riau). Jurnal Akuntansi. Vol. 6, No. 2, April 2018 Hlm. 221 234

Badan Pemeriksa Keuangan Republik Indonesia. 2015-2018. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2015-2018

Chandrayatna, I Dewa GP dan MM Sari. 2019. Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana Vol.27.2.Mei (2019). Hlm. 1063-1093. DOI: https://doi.org/10.24843/EJA.2019.v27.i02.p09

Darmawiguna, IMY dan NP. Mimba. 2017. Pengaruh Penerapan Aparat Pengawas Intern Pemerintah Terhadap Penerapan Good Governance dan Implikasinya pada Kinerja Pemerintah. E-Jurnal Akuntansi Universitas Udayana. Vol.18.3. Maret 2017, Hlm. 2172-2201

Dewi, CKR, Surya R.,dan MA Hasan. 2017. Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi, Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada SKPD Kabupaten Bengkalis). JOM Fekon. Vol. 4 No. 1. Februari 2017. Hlm. 1443-1457

Didi, dan IC. Kusuma. 2018. Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Pemerintah Daerah Kota Bogor. Jurnal Akuntansi dan Keuangan Indonesia, Juni 2018, Vol. 15, No. 1.Hlm. 1 - 20

Fakta TTS. http://fakta-tts.com/ragam/2018/pemda-tts-bocor-rp-25-miliar-sekda-ungkap-cara-mainnya/. Diakses pada tanggal 25 Maret 2019

Fitri, Cut IW. 2018. Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Fraud. Jurnal Akuntansi Universitas Negeri Padang, Vol 6, No 3 (2018)

Fitri, F dan Nadirsyah. 2019. Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), Dan Kapabilitas (Capability) Terhadap Kecurangan Pengadaan Barang/Jasa Di Pemerintahan Aceh Dengan Pemoderasi Budaya Etis Organisasi. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). Vol. 4, No. 3, (2019) Hlm. 412-427

Karyono. 2013. Forensic Fraud. Yogyakarta (ID): Penerbit ANDI

Kurniasari N.T. 2017. Strategi Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Keuangan Badan Litbang Dan Inovasi Kementerian Lingkungan Hidup Dan Kehutanan. Tesis. Sekolah Pascasarjana Institut Pertanian Bogor

Lorensa, CN, S Fallah dan MA Sanggenafa. 2018. Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Kecurangan Dengan Komponen Struktur Pengendalian Internal Sebagai Variabel Intervening (Studi Empiris Pada Inspektorat Provinsi, Kabupaten dan Kota Jayapura). Jurnal Akuntansi & Keuangan Daerah. Vol.13, No. 2, November 2018. Hlm. 1325

Muhammad, R dan Ridwan. 2017. Pengaruh Kesesuaian Kompensasi, Penerapan Sistem Informasi Akuntansi, Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Studi Pada Bank Perkreditan Rakyat (BPR) Di Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) Vol. 2, No. 4, (2017) Hlm.136-145

Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Intern Pemerintah

Permana B.A, Perdana H.D, Kurniasih L. 2017. Determinant of Fraud in Government Agency: Empirical Study At The Finance And Development Supervisory Agency (BPKP) Of Jakarta Representative Office. Asia Pasific Fraud Journal. 2 (1):93-108.doi.10.21532/apfj.001.17.02.01.08

Priantara D. 2013. Fraud Auditing & Investigation. Jakarta (ID): Mitra Wacana Media

Pua, BY, JJ Sondakh, dan S Pangerapan. 2017. Evaluasi Fungsi Auditor Internal Dalam Pendeteksian dan Pencegahan Fraud Pada PDAM Airmadidi. Jurnal Riset Akuntansi Going Concern.Vol.12 (2), 2017, Hlm. 452-469

Putra, I Putu AP dan MY Latrini. 2018. Pengaruh Pengendalian Internal, Budaya Organisasi, Dan Moralitas Pada Kecenderungan Kecurangan (Fraud) Di Lpd Se-Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana Vol.25.3.Desember (2018). Hlm. 2155- 2184. DOI: https://doi.org/10.24843/EJA.2018.v25.i03.p20

Ramadhany, I, N Indrawati, dan Al Azhar L. 2017. Pengaruh Sistem Pengendalian Intern, Asimetri Informasi, Kesesuaian Kompensasi Dan Implementasi Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada Rumah Sakit Swasta yang ada di Pekanbaru). JOM Fekon. Vol. 4 No. 1. Februari 2017. Hlm. 1253-1267

Robbins, SP dan TA. Judge. 2016. Perilaku Organisasi Organizational Behavior Edisi 16. Jakarta (ID): Salemba Empat.
Rosliana. 2018. Pengaruh Pengendalian Internal Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Perbankan Di Pekanbaru. Jurnal Akuntansi dan Keuangan. Vol. 7, N0. 1, Januari Juni 2018. Hlm. 1-8

Sekaran, U., & Bougie, R. (2016). Research Methods for Business: a Skill building approach (Seventh ed). United Kingdom: Jhon Wiley & Sons Ltd.

Soehari, TD, I. Budiningsih, UK. Tjiptoningsih, dan RK. Hanum. 2018. The Determinant Factors of Strategic Fraud. European Research Studies Journal Volume XXI, Special Issue 3, 2018. Hlm. 455-469

Virmayani, PC, NL Sulindawati, dan AT Atmadja. 2017. Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Etis Organisasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada KoperasiSimpan Pinjam Se-Kecamatan Buleleng. e-Journal S1 Ak Universitas Pendidikan Ganesha. Vol.7, No.1 tahun 2017

Wahyuni, dan GS Budiwitjaksono. 2017. Fraud Triangle Sebagai Pendeteksi Kecurangan Laporan Keuangan. Jurnal Akuntansi. Vol.XXI, No.01, Januari 2017, Hlm.47-61

Widyaswari, I Dewa AN, GA Yuniarta, dan E Sujana. 2017. Pengaruh Keefektifan Pengendalian Internal, Kesesuaian Kompensasi, Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Susut. e-Journal S1 Ak Universitas Pendidikan Ganesha. Vol.8, No.2 tahun 2017

Zelmiyanti R, Lili A. 2015. Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Kecurangan Dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Keuangan Dan Bisnis Vol. 8, November 2015, 67-76

Downloads

Published

2020-05-30

Issue

Vol. 4 No. 2 (2020): Mei 2020

Section

Articles

License

Retained Rights/Terms and Conditions of Publication

1. As an author you (or your employer or institution) may do the following:

  • make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use;
  • make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g. via an e-mail list or list server);
  • present the article at a meeting or conference and distribute copies of the article to the delegates attending such meeting;
  • for your employer, if the article is a ‘work for hire, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g. training);
  • retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article;
  • include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially);
  • use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal); and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal;
  • may reproduce or authorize others to reproduce the article, material extracted from the article, or derivative works for the authors personal use or for company use, provided that the source and the copyright notice are indicated, the copies are not used in any way that implies the Department of Public Administration, Universitas Negeri Surabaya endorsement of a product or service of any employer, and the copies themselves are not offered for sale.

All copies, print or electronic, or other use of the paper or article must include the appropriate bibliographic citation for the articles publication in the journal.

2. Requests from third parties

Although authors are permitted to re-use all or portions of the article in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use. Requests for all uses not included above, including the authorization of third parties to reproduce or otherwise use all or part of the article (including figures and tables), should be referred to the Department of Public Administration, Universitas Negeri Surabaya by going to our website at https://journal.unesa.ac.id/index.php/jpsi

3. Author Online Use

  • Personal Servers. Authors and/or their employers shall have the right to post the accepted version of the article pre-print version of the article, or a revised personal version of the final text of the article (to reflect changes made in the peer review and editing process) on their own personal servers or the servers of their institutions or employers without permission from the Department of Public Administration, Universitas Negeri Surabaya, provided that the posted version includes a prominently displayed the Department of Public Administration, Universitas Negeri Surabaya copyright notice and, when published, a full citation to the original publication, including a link to the article abstract in the journal homepage. Authors shall not post the final, published versions of their papers;
  • Classroom or Internal Training Use. An author is expressly permitted to post any portion of the accepted version of his/her own articles on the authors personal website or the servers of the authors institution or company in connection with the authors teaching, training, or work responsibilities, provided that the appropriate copyright, credit, and reuse notices appear prominently with the posted material. Examples of permitted uses are lecture materials, course packs, e-reserves, conference presentations, or in-house training courses;
  • Electronic Preprints. Before submitting an article to JPSI, authors frequently post their manuscripts to their own website, their employers site, or to another server that invites constructive comments from colleagues. Upon submission of an article to JPSI, an author is required to transfer copyright in the article to the Department of Public Administration, Universitas Negeri Surabaya, and the author must update any previously posted version of the article with a prominently displayed the Department of Public Administration, Universitas Negeri Surabaya copyright notice. Upon publication of an article by the Department of Public Administration, Universitas Negeri Surabaya, the author must replace any previously posted electronic versions of the article with either (1) the full citation to the work with a Digital Object Identifier (DOI) or link to the article abstract in the JPSI homepage, or (2) the accepted version only (not the final, published version), including the Department of Public Administration, Universitas Negeri Surabaya copyright notice and full citation, with a link to the final, published article in journal homepage.

4. Articles in Press (AiP) service

The Department of Public Administration, Universitas Negeri Surabaya may choose to publish an abstract or portions of the paper before we publish it in the journal. Please contact our Production unit immediately if you do not want us to make any such prior publication for any reason, including disclosure of a patentable invention.

5. Author/Employer Rights

If you are employed and prepared the article on a subject within the scope of your employment, the copyright in the article belongs to your employer as a work-for-hire. In that case, the Department of Public Administration, Universitas Negeri Surabaya assumes that when you sign this Form, you are authorized to do so by your employer and that your employer has consented to the transfer of copyright, to the representation and warranty of publication rights, and to all other terms and conditions of this Form. If such authorization and consent have not been given to you, an authorized representative of your employer should sign this Form as the Author.

6. The Department of Public Administration, Universitas Negeri Surabaya Copyright Ownership

It is the formal policy of the Department of Public Administration, Universitas Negeri Surabaya to own the copyrights to all copyrightable material in its technical publications and to the individual contributions contained therein, in order to protect the interests of the Department of Public Administration, Universitas Negeri Surabaya, its authors and their employers, and, at the same time, to facilitate the appropriate re-use of this material by others. The Department of Public Administration, Universitas Negeri Surabaya distributes its technical publications throughout the world and does so by various means such as hard copy, microfiche, microfilm, and electronic media. It also abstracts and may translate its publications, and articles contained therein, for inclusion in various compendiums, collective works, databases and similar publications

Every accepted manuscript should be accompanied by a "Copyright Transfer Agreement" prior to the article publication.

 

Abstract views: 786 , PDF Downloads: 1118