Analisis Determinan Terjadinya Fraud Di Pemerintahan

Authors

DOI:

https://doi.org/10.32662/gaj.v4i2.1517

Keywords:

Fraud, Goverment Fraud, Financial Accounting

Abstract

The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.

Author Biography

I Made Laut Mertha Jaya, Universitas Mahakarya Asia, Yogyakarta

Dosen di Universitas Mahakarya Asia, Yogyakarta

References

Desai, V., Roberts, R. W., & Srivastava, R. (2010). An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research, 27(2), 537–575. https://doi.org/10.1111/j.1911-3846.2010.01016.x

Faisal, M. (2013). Analisis Fraud Di Sektor Pemerintahan Kabupaten Kudus. Accounting Analysis Journal, 2(1). https://doi.org/10.15294/aaj.v2i1.1181

Fitri, F., & Nadirsyah, N. (2020). 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, 5(1), 69–84. https://doi.org/10.24815/jimeka.v5i1.15437

Imam Ardiansyah, Herawati, H., Ekawati, D., Hermansyah, W., Mangoting, Y., Sukoharsono, E. G., Pamungkas, I. D. (2011). Business culture and tax evasion: Why corruption and the unofficial economy can persist. International Journal of Financial Research, 4(2), 811–822. https://doi.org/10.5430/ijfr.v11n4p316

Jaunanda, M., Giovani, N., Anton, R., & Susanto, T. R. (2020). Analisis Sistem Pengendalian Internal Siklus Persediaan Pada PT . Surya Toto Indonesia Tbk ( Subsektor Fitting ). Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 40–49.

Jaya, I. M. L. M. (2020). Metode Penelitian Kuantitatif Dan Kualitatif: Teori, Penerapan, dan Riset Nyata. Yogyakarta, Indonesia: Anak Hebat Indonesia.

Jaya, I. M. L. M. & I. M. N. (2020). The Beauty and the Beast of Earning Management in Indonesia. Opcion, 36(91), 1097–1140. Retrieved from https://produccioncientificaluz.org/index.php/opcion/article/view/32496

Maulana Saud, I., Taufiqul Hakim, A., & Lulu Dyar, dan. (2020). Analisis Determinan Fraud Prevention (Studi Empiris Pada Badan Usaha Milik Daerah di D.I Yogyakarta dan Jawa Tengah). Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 1–10. Retrieved from https://jurnal.pcr.ac.id/index.php/jakb/article/view/3604

Mertha Jaya, I. M. L., & Ambarwati, A. A. (2019). Pengujian Teori Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 12(September), 157–168. https://doi.org/10.15408/akt.v12i2.12587

Mertha Jaya, I. M. L., & Poerwono, A. A. A. (2019). Pengujian Teori Fraudpentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan pertambangan di Indonesia. Akuntabilitas, 12(2), 157–168. https://doi.org/10.15408/akt.v12i2.12587

Najahningrum, A. F. (2013). Faktor-faktor yang mempengaruhi fraud: persepsi pegawai. Accounitng Analysis Journal, 2(3), 259–267. Retrieved from http://journal.unnes.ac.id/sju/index.php/aaj%0AFAKTOR-FAKTOR

Nugroho, S. S., & Elviandri. (2018). Memayu Hayuning Bawana: Melacak Spiritualitas Transendensi Hukum Pengelolaan Sumber Daya Alam Berbasis Kearifan Masyarakat Jawa. Pengembangan Dan Penegakan Hukum Di Indonesia, (1), 346–355.

Pramudita, A. (2013). Analisis Fraud Di Sektor Pemerintahan Kota Salatiga. Accounting Analysis Journal, 2(1). https://doi.org/10.15294/aaj.v2i1.1156

Pristiyanti, I. ruly. (2012). Persepsi Pegawai Instansi Pemerintah Mengenai Faktor-Faktor Yang Mempengaruhi Fraud Di Sektor Pemerintahan. Accounting Analysis Journal, 1(1). https://doi.org/10.15294/aaj.v1i1.707

Rakhmat, M. (2013). Etika Dasar Setiap Profesi Kehidupan dalam Perspektif Hukum Positif, 1–95.

Riduwan, A. (2010). Etika Dan Perilaku Koruptif Dalam Praktik Manajemen Laba : Studi Hermeneutika, 1(1), 1–21.

Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. Retrieved from http://jurnal.pcr.ac.id

Soegiono, T. (2012). Filsafat Pendidikan Teori dan Praktik. Bandung: PT. Remaja Rosdakarya.

Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif dan R&N. Bandung: Alfabeta.

Svabova, L., Kramarova, K., Chutka, J., & Strakova, L. (2020). Detecting earnings manipulation and fraudulent financial reporting in Slovakia. Oeconomia Copernicana, 11(3), 485–508. https://doi.org/10.24136/OC.2020.020

Tuasikal, H. (2017). Akutansi Forensik Dalam Upaya Pemberantasan Tindak Pidana Korupsi. Al Daulah : Jurnal Hukum Pidana Dan Ketatanegaraan, 6(2), 199–205. https://doi.org/10.24252/ad.v6i2.4876

Wardhani, R. martini;Kartika rachmasari; R. susi. (2015). Analisis Penerapan Good University Governance Melalui Efektivitas Pengendalian Intern Dan Komitmen Organisasional. Angewandte Chemie International Edition, 6(11), 951–952.

Wiguna, M., & Eka Hariyani, dan. (2018). Effect of Tax Rate, Taxation Technology and Information, Possibility of Fraud Detection, and Tax Fairnesson Taxpayer Perception of Tax Fraud Ethics (Empirical Study on KPP Pekanbaru, Dumai, Rokan Hilir), 11(1), 24–30. Retrieved from http://jurnal.pcr.ac.id

Wijayanti, P., & Hanafi, R. (2018). Pencegahan Fraud pada Pemerintahan Desa. Jurnal Akuntansi Multiparadigma, 9(2), 331–345.

Zulkarnain, R. M. (2013). Analisis Faktor Yang Mempengaruhi Terjadinya Fraud Pada Dinas Kota Surakarta. Accounting Analysis Journal, 2(2). https://doi.org/10.15294/aaj.v2i2.2852

Downloads

Additional Files

Published

2021-10-01

How to Cite

Rokhim, S., & Jaya, I. M. L. M. (2021). Analisis Determinan Terjadinya Fraud Di Pemerintahan. Gorontalo Accounting Journal, 4(2), 123–132. https://doi.org/10.32662/gaj.v4i2.1517

Issue

Volume 4 Nomor 2 October 2021

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)