Dampak Teknologi Informasi Dalam Pengendalian Internal Untuk  Mengantisipasi Kecenderungan Kecurangan Akuntansi

Korompis, Claudia Wanda Melati

doi:10.32400/gc.9.4.6366.2014

Cited by 5 publications

(8 citation statements)

References 1 publication

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“…Internal control is a way to direct, supervise, and measure the resources of an organization. It plays an important role in preventing and detecting fraud and protecting organizational resources, both tangible and intangible (Korompis, 2014). As the results of the research show that all components of the internal control system affect the detection of fraud, in terms of the internal control environment which plays a significant role in anticipating the tendency of accounting fraud (Korompis, 2014;Nisak et al, 2013).…”

Section: Auditor's Ability To Detect Fraudmentioning

confidence: 94%

Detection of Fraud Through Professional Scepticism

Nugrahanti,

Siladjaja,

Fardiman

et al. 2023

IJIBR

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Purpose – This study aims to determine the factors influencing the auditor's ability to detect fraud through professional scepticism. Methodology/approach – This research method is quantitative and descriptive. The primary data collection technique uses a questionnaire distributed to the supervisory auditors of central government agencies working at the Central BPKP in the DKI Jakarta Region, Indonesia. Sampling using the purposive sampling method obtained several 40 respondents. Data analysis tools use multiple linear regression analysis and path analysis. Findings – The results showed that the auditor's competence and the internal control system positively affected professional skepticism, but workload did not affect professional skepticism. Meanwhile, professional skepticism has a significant positive impact on the auditor's ability to detect fraud. Novelty/value – The existence of an attitude of professional skepticism will be better able to analyze fraudulent acts in the financial statements so that the auditor will increase the detection of fraud in the next auditing process.

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Section: Auditor's Ability To Detect Fraudmentioning

confidence: 94%

Detection of Fraud Through Professional Scepticism

Nugrahanti,

Siladjaja,

Fardiman

et al. 2023

IJIBR

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“…With the existence of information technology, in this case a good accounting information system in the institution, can reduce the opportunity to commit fraud. Because computers perform many of the internal control activities previously performed by employees, increasing segregation of duties and security in databases (Korompis, 2014). Related to accountability and transparency that has a purpose accountability and disclosure of information to the public, so now it is would be easier to do.…”

Section: Volume 2 Number 2 2022mentioning

confidence: 99%

Implementation of Information Technology at The Amil Zakat Institution LAZiS Central Java-Pekalongan Service Office

Jailani¹,

Rivani²,

Ma’shum³

2022

velocity

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This study aims to describe the implementation of information technology at the amil zakat institution, LAZiS Central Java, Pekalongan Service Office. This research was conducted by field research with a descriptive qualitative approach to describe the information technology used in inputting and presenting financial information in zakat management at LAZiS Central Java, Pekalongan Service Office. Primary data sources were obtained from direct interviews with financial staff and leaders of LAZiS Central Java Pekalongan service office who knew about website application and financial management and zakat utilization. Secondary data were obtained from various books, articles, journals and authoritative websites relevant to this research. Data collection is done through observations in the use of the web by paying attention to several menus and web appearances. The results of this study found that LAZiS Central Java had used information technology in managing zakat funds that had been collected. This institution uses web-based information technology, namely silazisku.org. This system can only be used by internal institutions, namely the finance department. The process of recording history and presenting financial information becomes more efficient, fast and neat, making it easier for institutions to present financial reports to facilitate audits by using Silazisku.org,. The risks faced by Central Java LAZiS are more manageable than before. The implementation of the zakat information technology system at this institution was able to facilitate managers in managing zakat and provide extensive information to the public about the ease with which people pay zakat

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“…Sebaliknya, jika tanpa pemanfaatan teknologi informasi yang baik maka kecurangan akan meningkat. Hal ini sangat penting apabila suatu sistem rusak dan gagal, instansi dapat menjadi lumpuh akibat ketidakmampuan untuk mendapatkan kembali informasi yang hilang atau karena penggunaan informasi yang tidak andal, yang disebabkan oleh kesalahan dalam pemrosesannya (Korompis, 2015). Namun, hasil pengujian menunjukkan hasil yang berbeda karena pemanfaatan teknologi informasi tidak berpengaruh terhadap kecurangan (fraud).…”

Section: Uji Hipotesis 3 (H3) Pemanfaatan Teknologi Informasi Terhadap Fraudunclassified

Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura)

Djatmiko¹,

Asnawi²,

Larasati³

2020

jakd

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This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.

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Dampak Teknologi Informasi Dalam Pengendalian Internal Untuk Mengantisipasi Kecenderungan Kecurangan Akuntansi

Cited by 5 publications

References 1 publication

Detection of Fraud Through Professional Scepticism

Detection of Fraud Through Professional Scepticism

Implementation of Information Technology at The Amil Zakat Institution LAZiS Central Java-Pekalongan Service Office

Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura)

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