PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Yulia Kartika, B. Inapty, Iman Waskito
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Abstract

This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud
内部控制有效性、个人道德和组织公正对会计欺诈倾向的影响
本研究旨在探讨内部控制的有效性、个人道德、分配公正和程序公正对 Dompu 县 OPD 会计欺诈倾向的影响。本研究的研究对象是在 Dompu 县 OPD 工作的所有公务员。研究样本的确定采用了目的性抽样方法,其标准是在栋普县 30 个 OPD 负责地区财务管理的官员。本研究的数据是通过向 30 个 OPD 的 120 名受访者发放调查问卷获得的。数据分析采用了 SmartPLS 3.0 结构方程模型(SEM)。研究结果表明,内部控制有效性和程序正义对会计舞弊倾向有显著的负向影响。同时,个人道德和分配公正对会计舞弊倾向没有显著影响。希望本研究能从舞弊三角理论和道德发展理论的角度,为有关涉及 ASN 的舞弊行为倾向动机的更多文献做出贡献。此外,本研究的结果还可为 Dompu 摄政区政府提供更多信息,以减少或预防会计欺诈倾向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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