BAGAIMANA KECURANGAN TERJADI DI ORGANISASI PUBLIK?
Keywords:
Kecurangan, Kompetensi, Kode Etik, Kepemimpinan, dan Teknologi Informasi, Kecurangan, Kompetensi, Kode Etik, Kepemimpinan, Teknologi Informasi
Abstract
Penelitian bertujuan untuk menganalisis dan menjelaskan terjadinya kecurangan yang dipengaruhi oleh faktor kompetensi, kepemimpinan, kode etik dan implementasi teknologi informasi yang dilakukan dan terjadi khususnya terhadap sejumlah lembaga pemerintahan seperti kementerian dan lembaga setingkat lainnya yang merupakan populasi dalam penelitian ini. Teknik penarikan sample digunakan secara acak atau random berdasarkan pada lembaga pemerintah yang pernah mengalami kasus kecurangan, dengan target waktu yang ditentukan oleh peneliti selam bulan Oktober 2019-Februari 2020 dengan mengunakan media kuesioner persespsi tertutup denga dua model yaitu berbasis kertas dan media virtual google formulir yang dibagikan melalui aplikasi whatsup dengan skala persepsi Likert (1-5). Keseluruhan sampel total yang diperoleh dan dapat diolah setelah melalui verifikasi sejumlah 200 responden. Metode analisis data mengunakan uji validitas dan reliabilitas instrumen serta regresi berganda linear. Hasil penelitian menyimpulkan bahwa seluruh variabel penelitian yang digunakan dalam observasi berpengaruh positif dan siginifikan serta dapat menjadi prediksi penyebab terhadap kemungkinan terjadinya kecurangan, dengan tingkat kemampuan mempengaruhi faktor terjadinya kecurangan sebesar 52.3 %. Penelitian berkontibusi terhadap pemerintah dalam melakukan pencegahan terhadap korupsi dengan mengetahui dan mendeteksi gejala yang membuat seseorang mampu untuk melakukan kecurangan. Aspek teorotis penelitian mampu untuk mengembangkan konsep-konsep dalam mendeteksi kecurangan yang lebih kompleks, sehingga diperoleh konsep dan strategi dalam teoritis dalam melakukan pencegahan sehingga organisasi tidak mengalami kerugian dan kehilangan aset.
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Omar, M., Nawaw, A., & Salin, A. S. A. P. (2016). The causes, impact and prevention of employee fraud - a case study of an automotive company. Journal of Financial Crime, 23(4).
Omari, M., & Paull, M. (2015). Public sector work intensification and negative behaviors. Journal of Organizational Change Management, 28(4).
Prabowo, H. Y. (2016). Sight beyond sight: foreseeing corruption in the Indonesian government through behavioral analysis. Journal of Financial Crime, 23(2).
Prihanto, H., & Gunawan, I. D. (2020). Corruption in Indonesia ( Is It Right to Governance , Leadership and It to Be Caused ?). Journal of Economics and Sustainable Development, 11(2), 56–65.
Pritchard, M. P., Havitz, M. E., & Howard, D. R. (2015). Analyzing the Commitment-Loyalty Link in Service Contexts. Journal of the Academy of Marketing Science, 27(3), 333–348. https://doi.org/10.1177/0092070399273004
Rahim, S. A. A., Nawawi, A., & Salin, A. S. A. P. (2017). Internal control weaknesses in a cooperative body : Malaysian experience. Int. J. Management Practice, 10(2), 131–151.
Robbins, S. (2007). Manajemen (Edisi Kede). Jakarta: PT Indeks.
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Sharma, A., & Panigrahi, P. K. (2012). A Review of Financial Accounting Fraud Detection based on Data Mining Techniques. International Journal of Computer Applications, 39(1), 37–47.
Sihwahjoeni, & Gudono. (2000). Persepsi Akuntan terhadap Kode Etik Akuntan. The Indonesian Journal of Accounting Research, 3(2).
Siregar, S. V., & Tenoyo, B. (2015). Fraud awareness survey of private sector in Indonesia. Journal of Financial Crime, 22(3), 329–346. https://doi.org/10.1108/JFC-03-2014-0016
Tang, Y., Zhan, X., & Chen, K. (2018). Di ff erential leadership and organizational corruption in China Mediating role of moral disengagement and moderating role of organizational justice. Chinese Management Studies, 12(4), 795–811. https://doi.org/10.1108/CMS-12-2017-0344
Tuanakotta, T. M. (2007). Akuntansi Forensik dan Audit Investigatif. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Umar, H. (2016). Corruption The Devil. Jakarta: Universitas Trisakti.
Vousinas, G. L. (2019). Elaborating on the theory of fraud . New theoretical extensions. Journal of Financial Crime, 26(1), 1–17.
Widiyastuti, M., & Pamudji, S. (2009). PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Value Added, 5(2), 52–73.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal, 72(12), 38–42.
Yusof, K. M. (2016). Fraudulent Financial Reporting : An Application of Fraud Models to Malaysian Public Listed Companies Being a Thesis submitted for the Degree of Doctor of Philosophy in the University of Hull by Khairusany Mohamed Yusof B . Acc ( Honours ), Universiti Sain.
Adebisi, J. F., & Gbegi, D. . (2015). Fraud and the Nigerian Public Sector Performance : The Need for Forensic Accounting. International Journal of Business, Humanities and Technology, 5(5), 67–78.
Ahmad, I., Basra, S. M. A., Akram, M., Wasaya, A., Hussain, S. A., Iqbal, A., & 1Soil. (2016). Alleviation of oxidative stresses by potassium fertilizer in spring maize under early and late sown conditions. Bangladesh Journal Of Scientific And Industrial Research, 51(2), 101–110.
Ahmad, M., & Hall, S. G. (2017). Trust-based social capital, economic growth and property rights: explaining the relationship. International Journal of Social Economics, 44(1), 21–52. https://doi.org/10.1108/IJSE-11-2014-0223
Asmuni, A. I. ., Nawawi, A., & Salin, A. S. A. P. (2015). Ownership Structure and Auditor ’ s Ethnicity of Malaysian Public Listed Companies. Social Sciences & Humanities, 23(3), 603–622.
Chen, A. S., & Hou, Y. (2015). The effects of ethical leadership , voice behavior and climates for innovation on creativity : A moderated mediation examination. The Leadership Quarterly. https://doi.org/10.1016/j.leaqua.2015.10.007
Chen, J., Cumming, D., Hou, W., & Lee, E. (2013). Executive integrity , audit opinion , and fraud in Chinese listed fi rms ☆. Emerging Markets Review, 15, 72–91. https://doi.org/10.1016/j.ememar.2012.12.003
Chin, W. W., & Todd, P. A. (1995). On the Use , Usefulness , and Ease of Use of Structural Equation Modeling in MIS Research : A Note of Caution. Management Information Systems Research Center, 19(2), 237–246.
Colquitt, J. A., LePine, J. A., & Wesson., M. J. (2011). Organizational Behavior. New York: McGraw-Hill.
Copeland, M. K. (2015). The Importance of Ethics and Ethical Leadership in the Accounting Profession. Research on Professional Responsibility and Ethics in Accounting.
Cressey, D. R. (1965). The Respectable Criminal. Criminologica, 13–16.
Crowe, H. (2011). Putting the Freud in Fraud: Why the Fraud Triangle Is No Longer Enough. In IN Howart, Crowe.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information Systems Research Center, University of Minnesota, 13(3), 319–340.
Ferry, L., & Ahrens, T. (2016). Using management control to understand public sector corporate governance changes: localism, public interest, and enabling control in an English local authority. Journal of Accounting & Organizational Change.
Gordon. (1988). Pembelajaran Kompetensi. Rineka Cipta.
Guy, D. . (2002). Auditing. (Sugiyarto, Ed.) (Jilid II,). Jakarta: Erlangga.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal, 31(6/7), 589–628. https://doi.org/10.1108/MAJ-02-2015-1163
Holmes, S. A., Strawser, J. W., & Welch, S. T. (2000). Fraud in the governmental and private sectors Article information : Journal of Public Budgeting, Accounting & Financial Management, 12(3), 345–369.
Ivancevich, J. (2008). Perilaku dan Manajemen Organisasi (1st ed.).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Kapoor, G., Zhou, W., & Piramuthu, S. (2011). Multi-tag and multi-owner RFID ownership transfer in supply chains. Decision Support Systems, 52(1), 258–270. https://doi.org/10.1016/j.dss.2011.08.002
Klitgaard, R. (2001). Membasmi Korupsi (Cetakan ke). Jakarta: Yayasan Obor Indonesia.
Law, P. (2011). Corporate governance and no fraud occurrence in organizations: Hong Kong evidence. Managerial Auditing Journal, 26(6), 501–518. https://doi.org/10.1108/02686901111142558
McAshan, H. H. (1981). Competency-based education and behavioral objectives. Eaglewood Cliffs, NJ : Educational Technology Publications, Inc.
Mensah, B. K. A., & Zutter, C. J. (2017). The relationship between corporate governance , corruption and forward-looking information disclosure : a comparative study. Corporate Governance: The International Journal of Business in Society, 17(2), 284–304. https://doi.org/10.1108/CG-11-2015-0150
Mulyadi. (2001). Sistem Akuntansi. (Edisi Tiga, Ed.). Jakarta: Salemba Empat.
Ndraha, T. (2007). Kybernologi Sebuah Scientific Movement. Tangerang Banten: Sirao Credentia.
Omar, M., Nawaw, A., & Salin, A. S. A. P. (2016). The causes, impact and prevention of employee fraud - a case study of an automotive company. Journal of Financial Crime, 23(4).
Omari, M., & Paull, M. (2015). Public sector work intensification and negative behaviors. Journal of Organizational Change Management, 28(4).
Prabowo, H. Y. (2016). Sight beyond sight: foreseeing corruption in the Indonesian government through behavioral analysis. Journal of Financial Crime, 23(2).
Prihanto, H., & Gunawan, I. D. (2020). Corruption in Indonesia ( Is It Right to Governance , Leadership and It to Be Caused ?). Journal of Economics and Sustainable Development, 11(2), 56–65.
Pritchard, M. P., Havitz, M. E., & Howard, D. R. (2015). Analyzing the Commitment-Loyalty Link in Service Contexts. Journal of the Academy of Marketing Science, 27(3), 333–348. https://doi.org/10.1177/0092070399273004
Rahim, S. A. A., Nawawi, A., & Salin, A. S. A. P. (2017). Internal control weaknesses in a cooperative body : Malaysian experience. Int. J. Management Practice, 10(2), 131–151.
Robbins, S. (2007). Manajemen (Edisi Kede). Jakarta: PT Indeks.
Said, J., Alam, M. M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud : Evidence from the Malaysian banking industry. Journal of International Studies, 10(2), 170–184. https://doi.org/10.14254/2071-8330.2017/10-2/13
Sharma, A., & Panigrahi, P. K. (2012). A Review of Financial Accounting Fraud Detection based on Data Mining Techniques. International Journal of Computer Applications, 39(1), 37–47.
Sihwahjoeni, & Gudono. (2000). Persepsi Akuntan terhadap Kode Etik Akuntan. The Indonesian Journal of Accounting Research, 3(2).
Siregar, S. V., & Tenoyo, B. (2015). Fraud awareness survey of private sector in Indonesia. Journal of Financial Crime, 22(3), 329–346. https://doi.org/10.1108/JFC-03-2014-0016
Tang, Y., Zhan, X., & Chen, K. (2018). Di ff erential leadership and organizational corruption in China Mediating role of moral disengagement and moderating role of organizational justice. Chinese Management Studies, 12(4), 795–811. https://doi.org/10.1108/CMS-12-2017-0344
Tuanakotta, T. M. (2007). Akuntansi Forensik dan Audit Investigatif. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Umar, H. (2016). Corruption The Devil. Jakarta: Universitas Trisakti.
Vousinas, G. L. (2019). Elaborating on the theory of fraud . New theoretical extensions. Journal of Financial Crime, 26(1), 1–17.
Widiyastuti, M., & Pamudji, S. (2009). PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Value Added, 5(2), 52–73.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal, 72(12), 38–42.
Yusof, K. M. (2016). Fraudulent Financial Reporting : An Application of Fraud Models to Malaysian Public Listed Companies Being a Thesis submitted for the Degree of Doctor of Philosophy in the University of Hull by Khairusany Mohamed Yusof B . Acc ( Honours ), Universiti Sain.
Published
2020-09-29
How to Cite
Prihanto, H., & Watriningsih, W. (2020). BAGAIMANA KECURANGAN TERJADI DI ORGANISASI PUBLIK?. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 1(1), 18-33. https://doi.org/10.55122/jabisi.v1i1.41
Section
Articles
