The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 60 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud. © 2017 JAI. All rights reservedKeywords: Accounting Fraud; Morality; Internal Control; Experiment; Behavior PENDAHULUAN Saat ini, perkembangan dunia akuntansi sudah sangat pesat. Namun setiap keadaan selalu mempunyai dua sisi. Kemajuan akuntansi selain membawa manfaat bagi masyarakat juga bisa menjadi sumber masalah kecurangan (fraud) yang sangat kompleks, seperti timbulnya korupsi, manipulasi laporan keuangan, atau penyalahgunaan aset. Di Indonesia saja banyak terjadi kasus kecurangan dalam akuntansi. Kasus kejahatan perbankan atau manipulasi pajak. Strategik Indonesia menyatakan bahwa pada kuartal pertama 2011 saja, telah terjadi sembilan kasus pembobolan bank yang modus kejahatannya bukan hanya fraud tetapi juga lemahnya kontrol internal terhadap sumber daya manusia (Dwiantika, 2011).Transparency International (TI) telah merilis data indeks persepsi korupsi (corruption perception index) untuk tahun 2015. Skor Indonesia adalah 36, pada urutan 88 dari 168 negara yang diamati. Rentang indeks CPI adalah 0-100 (0 dipersepsikan sangat korup, 100 sangat bersih). Skor 36 tersebut menunjukkan dapat diartikan bahwa korupsi di Indonesia masih tinggi.Sektor pemerintahan juga tidak luput dari kecurangan akuntansi. Badan Pemeriksa Keuangan (BPK) melakukan pemeriksaan terhadap laporan keuangan pemerintah pusat dan laporan keuangan pemerintah daerah. Hasilnya, tercatat pada semester II tahun 2015 potensi kerugian negara adalah Rp.11,49 triliun. Dari potensi kerugian tersebut, 75% merupakan masalah pengendalian internal dan ketidakpatuhan terhadap peraturan perundang-undangan (Ikhtisar hasil pemeriksaan semester II tahun 2015, BPK, 2015). Mazar et al. (2008) mendapatkan bukti bah-wa religiusitas dapat mencegah kecurangan. Penelitian yang mereka lakukan memberikan bukti bahwa ketika subjek diminta untuk mengingat ajaran agama (Sepuluh Perintah Tuhan) tingkat kecurangan mereka lebih rendah dibandingkan dengan kelompok yang tidak diminta untuk mengingat ajaran agama. Padahal, di dalam riset tersebut, mereka tidak memastikan kesamaan agama subjek dan juga tidak memastikan apakah subjek memiliki agama atau tidak. Selain itu, mereka juga tidak menekankan pada nasehat terte...

The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008). However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called "pseudo" mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation.The results of the data we collected since the Ministerial decree became effective in 2003 indicate companies that rotate their auditors mandatorily have higher audit quality than that of companies voluntarily rotating auditors. However, we cannot find evidence that pseudo and pure mandatory rotation have different audit qualities. The results also indicate that switching among bigger accounting firms have the highest audit quality rather than switching between smaller audit firms which have lower audit quality. Lastly, the motives of an accounting firm to engage in pseudo or pure mandatory rotation are related to the financial size of their clients. Future research must consider the limitation stated in this study. AbstractThe objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008). However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called "pseudo" mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation.The results of the data we collected since the Ministerial decree became effective in 2003 indicate companies that rotate their auditors mandatorily have higher audit quality than that of companies voluntarily rotating auditors. However, we cannot find evidence that pseudo and pure mandatory rotation have different audit qualities. The results also indicate that switching among bigger accounting firms have the highest audit quality rather than switching between smaller audit firms which have lower audit quality. Lastly, the motives of an accounting firm to engage in pseudo or pure mandatory rotation are related to the financial size of their clients. Future research must consider the limitation stated in this study. 6JEL Classification: G38, M42, L51.

This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover, there are differences among individuals who have high and low levels of individual morality to commit fraud. Finally, results reveal that the interaction between individual morality and internal controls lead to fraud. Keywords: Fraud; internal control; individuals moral

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This study aimed to provide recommendations related to the model of the relationship of key factors in the implementation of e-government by using the theory of the TOE approach represented by technological infrastructure, human resource competency, and external pressures. Moreover, this study has implications as a guideline in determining strategies to improve the problem of accountability in local government related to the dysfunction of e-government implementation factors and their relationship with accountability.