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Determinan Faktor Fraud Dengan Keefektifan Pengadilan Internal Sebagai Variabel Moderasi

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 3 No. 2 (2020) · pp. 63–80

DOI
10.52062/.v3i2.2556
Published
2020-11-25
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

The purpose of this study was to test and analyze the Determinant of the Fraud Factor with the Effectiveness of Internal Control as a Moderation Variable in the Keerom District Government Organizations. The research population were all 28 Regional Apparatus Organizations, where the sample in this study was the Head of the Regional Apparatus Organization, Head of Division. Accounting and Head of subdivision.General/administration in each Regional Apparatus Organization. The Test was accomplished about 77 sample respondents by using probability sampling. Data collection was collecting by directing a survey. Hypothesis testing was empirically tested by using Smart PLS. The results showed that information asymmetry was affecting the tendency of accounting fraud. The pursuance of accounting regulations was not affecting the likelihood of accounting fraud. The suitability of compensation has influenced the leaning of accounting fraud. The leadership has influenced the tendency of accounting fraud. The effectiveness of internal control has moderated the information asymmetry towards accounting fraud tendencies. The internal control has moderated the accounting enforcement of trends in accounting fraud. The usefulness of internal controls has moderated the suitability of compensation for accounting fraud tendencies. The effectiveness of internal controls moderates leadership towards accounting fraud trends.

Collaboration network of the authors

40 authors · 91 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Juliana WaromiAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Arius KambuAffiliation unknown2
Siti RofingatunAffiliation unknown2
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Yuni NuryaniAffiliation unknown1
Christi Novita LorensaAffiliation unknown1
Rachmad Putra RamadhanAffiliation unknown1
Alberth D. RupangAffiliation unknown1
Derwin Juan SagrimAffiliation unknown1
Tirsa RanteAffiliation unknown1
Yohanes Baptista Tupen EbangAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Determinan Faktor Fraud Dengan Keefektifan Pengadilan Internal Sebagai Variabel Moderasi</dc:title>
	<dc:creator>Bonsapia, Melyanus</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Bharanti, B. Elitha</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to test and analyze the Determinant of the Fraud Factor with the Effectiveness of Internal Control as a Moderation Variable in the Keerom District Government Organizations. The research population were all 28 Regional Apparatus Organizations, where the sample in this study was the Head of the Regional Apparatus Organization, Head of Division. Accounting and Head of subdivision.General/administration in each Regional Apparatus Organization. The Test was accomplished about 77 sample respondents by using probability sampling. Data collection was collecting by directing a survey. Hypothesis testing was empirically tested by using Smart PLS. The results showed that information asymmetry was affecting the tendency of accounting fraud. The pursuance of accounting regulations was not affecting the likelihood of accounting fraud. The suitability of compensation has influenced the leaning of accounting fraud. The leadership has influenced the tendency of accounting fraud. The effectiveness of internal control has moderated the information asymmetry towards accounting fraud tendencies. The internal control has moderated the accounting enforcement of trends in accounting fraud. The usefulness of internal controls has moderated the suitability of compensation for accounting fraud tendencies. The effectiveness of internal controls moderates leadership towards accounting fraud trends.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2020-11-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/2556</dc:identifier>
	<dc:identifier>10.52062/.v3i2.2556</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 3 No. 2: November 2020; 63-80</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 3 No 2: November 2020; 63-80</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/2556/2035</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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