THE INFLUENCE OF THE INTERNAL CONTROL SYSTEM AND INDIVIDUAL MORALITY ON FRAUD IN VILLAGE FUND MANAGEMENT

Elex Sarmigi, Tiara Lilis Surya, Maryanto Maryanto, Ica Salsabela

Abstract


This study aims to determine the effect of the internal control system and individual morality on the tendency to fraud in managing village funds in the Kumun Debai sub-district, Sungai Full City. The sample of this study was all employees of the village government head office of Kumun Debai Sub-District, Sungai Full City, totalling 72 people, who were determined by the full sampling method. Testing the research data was analyzed with multiple linear regression. This study found that the internal control system had a negative and significant effect on the tendency to fraud in managing village funds. Meanwhile, individual morality has no significant effect on the tendency of fraud in managing village funds. The magnitude of the influence of the internal control system and individual morality on the tendency of fraud in managing village funds is 40.5%.


Keywords


Fraud; Internal Control System; Individual Morality; Village Fund

References


AICPA. (2003). Auditor’s Responsibility For Fraud Delection. Journal Of Accauntancy. (Serial Online).

Anggara, M. R., Sulindawati, N. E., & Yasa, I. P. (2020). Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Moralitas Individu, Dan Itegritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Pengelolaan Keuangan Desa (Studi Empiris pada Desa Se-Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(3).

Arthana, I. K. (2019). Analisis Faktor-Faktor Terjadinya Kecurangan (Fraud) dalam Pengelolaan Dana Desa Pada Kecamatan Amabi Oefeto Timur. Jurnal Akuntansi: Transparansi dan Akuntabilitas, 7(1), 35-43.

Biduri, S., Fitriyah, H., & Febriana, P. (2022). Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa. Owner: Riset & Jurnal Akuntansi, 6(4). doi:DOI : https://doi.org/10.33395/owner.v6i4.1085

Bowman, D., & Gilligan, G. (2007). Public awareness of corruption in Australia. Journal of Financial Crime, 14(4), 438-452.

Choi, J.-W. (2018). Corruption control and prevention in the Korean government: Achievements and challenges from an institutional perspective. Asian Education and Development Studies, 7(3), 303–314.

Fathia, J., & M. I. (2022). Pengaruh sistem keuangan desa terhadap pencegahan kecurangan (fraud) pengelolaan dana desa dengan moralitas individu sebagai pemoderasi (studi di Desa Kabupaten/Kota Provinsi Aceh). Proceeding of National Conference on Accounting & Finance, 4, 455-468.

Hadi, A., Raharjo, I. B., & Wahidahwati, W. (2021). Determinan Kecurangan Akuntansi Dalam Pengelolaan Dana Desa. Jurnal Studi Manajemen dan Bisnis, 8(1), 1-10 .

Hende, R. v. (2001). Public Concern at Work: supporting public‐interest whistleblowing. The Journal of Adult Protection, 3(3), 41–44.

MachadoIvan, M. R., & Gartner, R. (2018). The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions. Rev. contab. finanç, 29(76). doi:https://doi.org/10.1590/1808-057x201803270

Masni, E. P., & Sari, V. F. (2023). Pengaruh Akuntabilitas, Kesesuaian Kompensasi, Pengendalian Internal, dan Budaya Organisasi terhadap Kecurangan Dana Desa. Jurnal Eksplorasi Akuntansi (JEA), 5(1), 263-277.

Prabowo, H. Y., & Cooper, K. (2016). Re-understanding corruption in the Indonesian public sector through three behavioral lenses. Journal of Financial Crime, 23(4), 1028-1062. doi:https://doi.org/10.1108/JFC-08-2015-0039

Putra, M. N., Basri, Y. M., & Indrawati, N. (2021). Mitigasi Terjadinya Kecurangan Di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory. Soedirman Accounting Review, 6(2), 38-56.

Rae, K., & Subramaniam, N. (2008). Rae and Subramaniam.2008. Quality Of Internal Control Procedures Antecedents. Managerial Auditing Journal, 23(2), 104-124. doi:https://doi.org/10.1108/02686900810839820

Ritzer, G., & Douglas, G. J. (2007). Teori Sosiologi Modern. Jakarta: Kencana Prenada Media Group.

Tuanakotta, T. M. (2014). Akuntansi Forensik dan Audit Investigatif (2 ed.). Jakarta: Salemba Empat.

Yusuf, M., Aswar, A., Ibrahim, I., Yusdhaniar, Y., & Waty, F. I. (2021). Pengaruh Kompetensi Aparatur, System Pengendalian Intern Dan Moralitas Individu Terhadap Pencegahan Fraud Dana Desa ( Pada Pemerintah Desa Sekecamatan Adonara Tengah). JAE: Jurnal Akuntansi Dan Ekonomi, 6(2). doi:DOI: 10.29407/jae.v6i2.15008

Zimbelman, M. F., Albrecht, C. C., Albrecht, W. S., & Albrecht, C. O. (2014). Akuntansi Forensik. Jakarta: Salemba Empat.




DOI: http://dx.doi.org/10.24014/jiq.v19i2.24496

Refbacks

  • There are currently no refbacks.