Authors:

Nurlaili Fithriani, Endar Pituringsih, M Firmansyah

Abstract:

“The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.”

Keywords

Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.

Downloads:

Download data is not yet available.

References

  • Ahriati, D., Basuki, P., & Widiastuty, E. (2015). Analisis Pengaruh Sistem Pengendalian Internal, Asimetri Informasi, Perilaku Tidak Etis Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pemerintah Daerah Kabupaten Lombok Timur. Jurnal InFestasi.
  • Arifianti, R., Santoso, B., & Handajani, L. (2016). Perspektif Triangle Fraud Theory Dalam Pengadaan Barang/Jasa Di Pemerintah Provinsi NTB. InFestasi. https://doi.org/10.21107/infestasi.v11i2.1132
  • Clinard, M. B., & Cressey, D. R. (1954). Other People’s Money: A Study in the Social Psychology of Embezzlement. American Sociological Review. https://doi.org/10.2307/2087778
  • Handoko, H. (2010). Manajemen Personalia Sumber Daya Manusia, Edisi Kedua. In BPFE UGM Persada. https://doi.org/10.4324/9780203488430
  • Heljapri. (2015). Perbedaan Persepsi Antara Pihak Internal Instansi Pemerintahan Dengan Auditor BPKP Tentang Aspek Penyebab Fraud Pengadaan Barang dan Jasa Pada Lingkungan Pemerintah Propinsi Sumatera Barat. Jurnal Akuntansi.
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X
  • Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. In Penerbit ANDI.
  • Najahningrum, A. F. (2013). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan (Fraud) : Persepsi Pegawai Dinas Provinsi DIY. Lib.Unes.Ac.Id.
  • Nisa Nurharjanti, N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi. https://doi.org/10.18196/jai.180284
  • Rahmi, N. ., & Helmayunita, N. (2019). Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Eksplorasi Akuntansi.
  • Sanuari, N. (2014). pengaruh sistem pengendalian internal, kesesuaian kompensasi, dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi (studi empiris pada Kantor BUMN Kota Padang). E-Journal Akuntansi Universitas Negeri Padang.
  • Shintadevi, P. F. (2016). Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening. Nominal, Barometer Riset Akuntansi Dan Manajemen. https://doi.org/10.21831/nominal.v4i2.8003
  • Skinner, J., & Ferrell, O. C. (2010). Ethical Behavior and Bureaucratic Structure in Marketing Research Organizations Author(s): 25(1), 103–109.
  • Sugiyono. (2015). Metode Penelitian. Metode Penelitian.
  • Tuanakotta, T. M. (2010). Akuntansi Forensik & Audit Investigatif. In Edisi 4. https://doi.org/10.1016/j.clay.2015.06.031
  • Wexley, Kenneth, N dan Yukl, G. (2000). Perilaku Organisasi dan Psikologi Personalia, terjemahan Muh Shobaruddin. Rineka Cipta, Jakarta. https://doi.org/10.15294/jejak.v7i1.3596
  • Zulaikha, Z., & Hadiprajitno, P. T. B. (2016). Faktor-Faktor Yang Memengaruhi Procurement Fraud: Sebuah Kajian Dari Perspektif Persepsian Auditor Eksternal. Jurnal Akuntansi Dan Keuangan Indonesia. https://doi.org/10.21002/jaki.2016.11
  • https://www.gatra.com/detail/news/371911-Penggunaan-Dana-Desa-di-NTB-Tanpa Pertanggungjawaban-Menteri-Eko:-Akan-Dikirim-Tim-Satgas (diakses pada 24 Juli 2019).

PDF:

https://jurnal.harianregional.com/akuntansi/full-60974

Published

2020-07-10

How To Cite

FITHRIANI, Nurlaili; PITURINGSIH, Endar; FIRMANSYAH, M. Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa.E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1843 - 1856, july 2020. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-60974. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2020.v30.i07.p17.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 30 No 7 (2020)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License