Pengaruh Pengaruh Pengendalian Internal, Tekanan dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan (Fraud)
Abstract
This study examines the impact of internal control, financial pressure, and compensation fairness on fraudulent tendencies, focusing on convicted corruption offenders in Padang City. The research framework is based on the Fraud Triangle Theory, which identifies pressure, opportunity, and rationalization as the primary drivers of fraudulent behavior. A robust internal control system is essential for mitigating fraud risk, ensuring financial reporting integrity, and safeguarding organizational assets. Furthermore, excessive financial pressure and perceived unfair compensation can exacerbate an individual’s likelihood of engaging in fraudulent activities. The findings of this study contribute to the academic discourse on fraud in accounting and provide practical insights for policymakers, corporations, and regulatory bodies. Strengthening internal controls and addressing financial pressures within organizations can serve as effective measures to prevent fraud, enhance financial transparency, and uphold ethical standards in financial management.
References
Amiruddin. (2017). The Performance Of Government Auditors In Perspectives Ethical Behavior And Tendency Of Accounting Fraud. IOSR Journal of Economics and Finance, 8(4), 35–42. https://doi.org/10.9790/5933-0804043542
Antarwiyati, P., & Purnomo, R. E. (2017). Motivasi melakukan fraud dan faktor-faktor yang mempengaruhinya. Jurnal Akuntansi & Auditing Indonesia, 12(2), 157–166. https://doi.org/10.20885/jaai.vol21.iss2.art7
Arifianti, R., Santoso, B., & Handajani, L. (2016). Perspektif Triangle Fraud Theory Dalam Pengadaan Barang/Jasa Di Pemerintah Provinsi Ntb. InFestasi, 11(2), 195. https://doi.org/10.21107/infestasi.v11i2.1132
BPK: Kerugian Negara dari Kasus Korupsi Asabri Rp 22,78 Triliun. (2021). BPK RI. https://papua.bpk.go.id/bpk-kerugian-negara-dari-kasus-korupsi-asabri-rp-2278-triliun/
Chandra, D. P., & Ikhsan, S. (2015). Determinan Terjadinya Kecenderungan Kecurangan Akuntansi (Fraud) Pada Dinas Pemerintah Se Kabupaten Grobogan. Accounting Analysis Journal, 4(3), 1–9.
Committee of Sponsoring Organizations of the Treadway Commission and Internal. (2013). COSO Internal Control - Integrated Framework (2013). Kpmg, 1–8.
Febrianti, A., & Kusmawati, K. (2022). Pengaruh Sistem Pengendalian Internal Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Informasi Akuntansi (JIA), 1(2). https://doi.org/10.32524/jia.v1i2.542
Hidayat, F. (2020). Kasus Korupsi Kondensat, Eks Kepala BP Migas. Detik News. https://news.detik.com/berita/d-4902668/kasus-korupsi-kondensat-eks-kepala-bp-migas-didakwa-rugikan-negara-usd-2-7-m
Huang, S. Y., Lin, C., Chiu, A., Yen, D. C., & Lin, C. (2016). Fraud detection using fraud triangle risk factors. Information Systems Frontiers. https://doi.org/10.1007/s10796-016-9647-9
Jackson, J. (2009). Human resource management : Manajemen sumber daya manusia (Edisi 10). Salemba Empat.
Martyanta, & Daljono. (2013). Pendeteksian Kecurangan Laporan Keuangan Melalui Faktor Risiko Tekanan dan Peluang (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006). Diponegoro Journal of Accounting, 2(2), 1–12.
Moeler, R. R. (2013). Executive’s Guide to COSO Internal Controls: Understanding and Implementing the New Framework. John Wiley & Sons.
Mulyadi. (2014). Auditing (Edisi Ke-6). Salemba Empat.
Pradipta, A., & Bernawati, Y. (2019). The Influence of Pressure, Opportunity, Rationalization and Ethical Value on the Accounting Fraud Tendency. Sustainable Business Accounting and Management Review, 1(2), 63–71. https://doi.org/10.61656/sbamr.v1i2.52
Putri, P. A. A., & Irwandi, S. A. (2017). The determinants of accounting fraud tendency. The Indonesian Accounting Review, 6(1), 99. https://doi.org/10.14414/tiar.v6i1.857
Rahmi, N. A. (2019). Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Eksplorasi Akuntansi, 6(1), 1–26. https://doi.org/10.31937/akuntansi.v6i1.144
Rivai, V. (2010). Manajemen Sumber Daya Manusia untuk Perusahaan dari Teori ke Praktik. PT. Raja Grafindo.
Sedarmayanti. (2018). Sumber Daya Manusia dan Produktifitas Kerja (Sondang (Ed.)). CV Mandar Maju.
Setiawan, S. (2018). the Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal, 3(1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Shintadevi, P. F. (2015). Pengaruh Keefektifan Pengendalian Internal , Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensasi Terhadap Etis Sebagai Variabel Intervening Prekanida Farizqa Shintadevi Alumni Program Studi Akuntansi Univers. Barometer Riset Akuntansi Dan Manajemen, 4(2), 111–126.
Sudaryati, E., Agustia, D., & Pratama, M. I. (2019). The effect of morality intensity and internal control regarding the accounting fraud tendency. Religacion, 4(15), 34–41.
Sugiyono. (2016). Metode Penelitian Kuantitatif, kualitatif, R&D. Alfabeta.
Sugiyono. (2018). Metode Penelitian Kuantitatif. Alfabeta.
Suryandari, N. P. E., Wahyuni, M. A., & Julianto, I. P. (2019). Pengaruh Tekanan, Kesempatan, Rasionalisasi (Triangle) dan Efektivitas Penerapan Pengendalian Internal terhadap Tindak Kecurangan (Fraud) (Studi pada LPD Se-Kecamatan Negara). Jurnal Ilmiah Mahasiswa Akuntansi, 10(1), 1–10.
Tuanakotta, T. M. (2010). Akuntansi Forensik dan Audit Investigatif (Kedua). Salemba Empat.
.png)
.png)
