EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI
EFFECTIVENESS OF INTERNAL CONTROL, COMPLIANCE WITH ACCOUNTING STANDARDS AND UNETHICAL BEHAVIOR IN THE FACE OF ACCOUNTING FRAUD
Abstract
Purpose: to determine the effectiveness of internal control, compliance with accounting rules, and unethical behavior on accounting fraud at RSUD Dr. M. Haulussy Ambon.
Methodology/approach: This research uses a quantitative method with questionnaires as the primary source of data. The population in this study is all department heads at RSUD Dr. M. Haulussy Ambon. The purposive sampling technique is used to select samples with specific criteria, namely employees in the Finance and Fund Mobilization Department, the Sub-Verification and Accounting Department, and the Public Relations Officer, with a total of 38 respondents. The data analysis method used in this study is multiple linear regression analysis using SPSS 26.
Findings: The results of this study indicate that the effectiveness of internal control and unethical behavior do not influence accounting fraud at RSUD Dr. M. Haulussy Ambon. However, compliance with accounting rules influences accounting fraud.
Practical implications: Originality/value: RSUD Dr. Haulussy Ambon can focus more on their internal control to improve the awareness regarding obedience to the accounting regulation. Additionally, the hospital should give the punishment for the employee who made the unethical action.
Downloads
References
Association of Certified Fraud Examiners Indonesia. (2019). Survei Fraud Indonesia 2019. In Indonesia Chapter #111 (Vol. 53, Nomor 9). https://acfe-indonesia.or.id/survei-fraud-indonesia/
Batkunde, A. A., & Dewi, P. M. (2022). Pengaruh Moralitas Individu Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pemerintah Kota Ambon. Owner, 6(3), 1687–1697. https://doi.org/10.33395/owner.v6i3.917
Fadhilah, F. N., Abdullah, M. W., & Suhartono, S. (2021). Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Etis Sebagai Variabel Moderating. ISAFIR: Islamic Accounting and Finance Review, 2(2), 239–252. https://doi.org/10.24252/isafir.v2i2.24433
Griffin, Ricky, & Ronald, E. J. (2006). Bisnis (Edisi Kede). Erlangga.
Handayani, I., Askandar, N. S., & Sudaryanti, D. (2021). Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Manajemen, Ketaatan Aturan Akuntansi, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Kantor BKAD Kota Malang). E-Jra, 10(03), 117–128.
IAI. (2013). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
IAPI. (2013). Standaro Profesional Akuntan Publik. Salemba Empat.
Irwansyah, & Syufriadi, B. (2019). Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Manajemen, Ketaatan Aturan Akuntansi, dan Asimetri
Kalau, A. A., & Leksair, S. (2020). Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecuranngan Akuntansi (Studi Pada Perusahaan Badan Usaha Milik Negara Di Ambon). Jurnal Cita Ekonomika, 14(2), 99–110. https://doi.org/10.51125/citaekonomika.v14i2.2728
OJK. (2017). Salinan Surat Edaran Otoritas Jasa Keuangan Nomor 46/SEOJK.05/2017.
Porostimur. (2023). Mantan Ketua IDI Maluku Tersangka Kasus Korupsi MCU RSUD Haulussy Ambon. porostimur.com.
Rahmawati, A. P. (2012). Analisis Faktir Internal dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi. Universitas Diponegoro.
Rahmi, N. A., & Helmayunita, N. (2019). Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi. JEA - Jurnal Ekslorasi Akuntansi, 1(3), 942–958. https://doi.org/10.31937/akuntansi.v6i1.144
Sari, E. G. (2022). Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk. Asia Pacific Fraud Journal, 7(2), 225. https://doi.org/10.21532/apfjournal.v7i2.269
Sayyid, A. (2013). Fraud Dan Akuntansi Forensik (Upaya Minimalisasi Kecurangan Dan Rekayasa Keuangan). At-Taradhi: Jurnal Studi Ekonomi, 4(1). https://doi.org/10.18592/taradhi.v4i1.94
Tuanakotta, M. T. (2019). Audit Internal Berbasis Resiko. Salemba Empat.
Transparency. (2022). Coruption Perceptions Index. www.transparency.org.
Copyright (c) 2025 The Author(s)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a 