Internal Control System, Whistleblowing System, Organizational Commitment and Fraud Prevention: Individual Morality as A Moderating Variable

MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI

Authors

  • Dinda Dwiyanti Universitas Muhammadiyah Malang
  • Agung universitas muhammadiyah malang
  • Ihyaul Ulum Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.30656/jak.v9i2.4577

Abstract

The purpose of this study is to examine the effect of the internal control system, whistleblowing system, and organizational commitment to fraud through individual morality as moderation. This research is associative descriptive research. The population used is all permanent employees of Bank BNI Tulungagung with a sampling form of convenience sampling set by the researcher as many as 55 respondents. The analysis method of this research is PLS analysis through SEM approach by utilizing SmartPLS 3.0 software. The results showed that the internal control system had a significant effect on fraud prevention. However, the whistleblowing system and organizational commitment do not affect fraud prevention. Individual morality weakens the relationship of the internal control system to fraud prevention.

Downloads

Download data is not yet available.

Author Biography

Agung, universitas muhammadiyah malang

accounting department 

References

Anandya, C. R., & Werastuti, D. N. S. (2020). Pengaruh Whistleblowing System, Budaya Organisasi dan Moralitas Individu Terhadap Pencegahan Fraud pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 185. https://doi.org/10.23887/jiah.v10i2.25933

Andreas, & Hukrim. (2021). Kejahatan Bank BNI Gelapkan Dana Naabah 45 Miliar, Dimana Peran OJK? https://www.akutualdetik.com/berita/6033/kejahatan-bank-bni-gelapkan-dana-nasabah-45-miliar-dimana-peran-ojk.html

Association of Certified Fraud Examiners (ACFE) Indonesia. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/

Ayem, S., & Kusumasari, K. F. (2020). Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 160. https://doi.org/10.23887/jiah.v10i2.25827

Damri, Z., Marzolina, M., & Haryetti, H. (2017). Pengaruh Komitmen Organisasi, Kepuasan Kerja, dan Kepemimpinan terhadap Disiplin Kerja Pegawai Biro Administrasi Pemerintahan Umum Provinsi Riau. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 656–666.

Intan, N. (2020). OJK Ungkap Kerugian Perbankan Akibat Fraud Capai Rp 4,62 T. Republika.co.id. https://www.republika.co.id/berita/qzxirv457/ojk-ungkap-kerugian-perbankan-akibat-fraud-capai-rp-462-t

Kurniawan Saputra, K. A., Subroto, B., Rahman, A. F., & Saraswati, E. (2020). Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change, 12(3), 77–88.

Prena, G. Das, & Kusmawan, R. M. (2020). Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat. Jurnal Ilmiah Akuntansi, 5(1), 84. https://doi.org/10.23887/jia.v5i1.24275

Sanjani, M. W., & Werastuti, D. N. S. (2021). Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud. Jurnal Ilmiah Akuntansi dan Humanika, 11(1), 104–114. https://ejournal.undiksha.ac.id/index.php/JJA/article/view/28240

Santosa, P. I. (2018). Metode Penelitian Kuantitatif - Pengembangan Hipotesis dan Pengujiannya Menggunakan SmartPLS (Giovanny (ed.)). Penerbit Andi.

Sulistiyanti, R., Rahmah, S., & Arizah, A. (2021). PENGARUH PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN PERILAKU ETIS KARYAWAN TERHADAP PENCEGAHAN FRAUD PADA PT BANK RAKYAT INDONESIA Rini. YUME : Journal of Management, 4(3), 39–47. https://doi.org/10.37531/yume.vxix.356

Taufik, T. (2019). The effect of internal control system implementation in realizing good governance and its impact on fraud prevention. International Journal of Scientific and Technology Research, 8(9), 2159–2165.

Ulum, I., Juanda, A., & Leniwati, D. (2021). METODOLOGI PENELITIAN AKUNTANSI (3 ed.). BASKARA MEDIA.

Wardana, I. G. A. K., Sujana, E., & Wahyuni, M. A. (2017). Pengaruh Pengendalian Internal, Whistleblowing System Dan Moralitas Aparat Terhadap Pencegahan Fraud Pada Dinas Pekerjaan Umum Kabupaten Buleleng. E-journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–10.

Widyawati, N. P. A., Sujana, E., & Yuniarta, G. A. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Whistle Blowing System, dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud dalam Pengelolaan Dana Bumdes. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 10(3), 368–379.

Yusuf, M., Aswar, Ibrahim, I., Yusdhaniar, & Waty, F. I. (2021). Pengaruh Kompetensi Aparatur, System Pengendalian Intern dan Moralitas Individu terhadap Pencegahan Fraud Dana Desa (Pada Pemerintah Desa Sekecamatan Adonara Tengah). Jae: Jurnal Akuntansi Dan Ekonomi, 6(2), 1–12. https://doi.org/10.29407/jae.v6i2.15008

Downloads

Published

2022-07-04

Issue

Vol. 9 No. 2 (2022)

Section

Articles

License

Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License.  This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited