Motivasi melakukan fraud dan faktor-faktor yang mempengaruhinya

Prapti Antarwiyati, Raras Ega Purnomo

Abstract

This research aims to analyze the factors that motivate a person to perform fraud. These factors include, organizational justice, internal control, compliance compensation, and information asymmetry. The research data obtained from the results of questionnaires collection of 52 respondents who are employees of Bank Perkreditan Rakyat Bank Bantul, Yogyakarta Special Region. Hypothesis testing in this research using multipleregression model with SPSS software. The results of this research indicate that organizational justice and internal control significantly negatively affect the motivation to perform fraud. Compliance suitability does not affect the motivation to perform fraud. Information asymmetry has a significant positive effect on the motivation to perform fraud. Company leaders or equals are expected to continue to maintain and maintain justice organization that has been formed in the company. The company is also expected to always enforce an effective internal control system and continue to evaluate the internal control system that has been operating in the company. In addition, the provision of information should be balanced in accordance with the needs so that no use of excessive information that can motivate someone to commit fraud.

Keywords

motivation to perform fraud, organizational justice, internal control, compensation suitability, information asymmetry

Full Text:

PDF

References

Albrecht, W. S., C. O. Albrecht, C. C. Albrecht, dan M. F. Zimbelman. 2012. Fraud Examination. South-Western: Cengage Learning.

Aranta, P. Z. 2013. Pengaruh moralitas aparat dan asimetri informasi terhadap kecenderungan kecurangan akuntansi (studi empiris pemerintah kota Sawahlunto. Jurnal Akuntansi 1 (1): 160. https://doi.org/10.1017/CBO9781107415324.004.

Arens, A. A., R. J. Elder, dan M. S. Beasley. (2012). Auditing and assurance services: an integrated approach (14th ed.). Boston: Prentice Hall.

Bank Indonesia. 2016. Statistik perbankan. Diakses dari https://www.bi.go.id/id/statistik/perbankan/bpr-konvensional/kelembagaan/Default.aspx.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

Creative Commons License
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.