APAKAH ACCOUNTING FRAUD DISEBABKAN KESALAHAN INDIVIDU ATAU BUDAYA ORGANISASI?

Amaliyah Amaliyah

Abstract


Abstrak: Apakah Accounting Fraud Disebabkan Kesalahan Individu atau Budaya Organisasi? Penelitian ini berupaya untuk menelaah penyebab karyawan melakukan accounting fraud. Peneliti menggunakan regresi multipel sebagai metode pada 152 karyawan organisasi. Hasil analisis menemukan bahwa individu merupakan penyebab terbesar adanya  accounting fraud. Hal ini terjadi karena adanya keinginan dan perilaku subyektif yang berimplikasi pada budaya organisasi dan munculnya accounting fraud. Cara untuk mengatasinya adalah dengan menciptakan sistem pengendalian dan media untuk melakukan pelaporan, serta memberikan hukuman bagi pelaku. Audit berkala dan larangan praktik kolusi juga dapat memberantas accounting fraud.

 

Abstract: Is Accounting Fraud Caused by Individual Errors or Organizational Culture? This study seeks to examine the causes of employees doing accounting fraud. Researchers used multiple regression as a method for 152 organizational employees. The analysis finds that individuals are the most significant cause of accounting fraud. This happens because of the desires and individual behavior that has implications for organizational culture and the emergence of fraud accounting. The way to overcome this is to create a control system and media for reporting and provide penalties for perpetrators. Regular audits and prohibitions on collusion practices can also combat fraud accounting.


Keywords


accounting fraud; audit; budaya organisasi; individu

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DOI: http://dx.doi.org/10.21776/ub.jamal.2019.10.3.33

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