DETERMINAN ACCOUNTING FRAUD PROPENSITY DALAM PERSPEKTIF ORGANISASI DAN INDIVIDU
DOI:
https://doi.org/10.30871/jama.v10i1.12692Keywords:
Accounting Fraud Propensity, Internal Control Structure, Compensation Fairness, Information Opacity, Accounting Compliance, Ethical ReasoningAbstract
Penelitian ini bertujuan untuk menguji pengaruh struktur pengendalian internal, compensation fairness, information opacity, accounting compliance, dan penalaran etis terhadap accounting fraud propensity pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data dikumpulkan melalui penyebaran kuesioner kepada 105 responden yang dipilih dengan teknik purposive sampling. Sebanyak 104 kuesioner dapat dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur pengendalian internal, compensation fairness, information opacity, accounting compliance, dan penalaran etis berpengaruh positif terhadap accounting fraud propensity. Temuan ini menunjukkan bahwa information opacity cenderung memperbesar accounting fraud propensity, sedangkan variabel lain yang secara normatif diharapkan mampu menekan fraud justru belum menunjukkan fungsi pencegahan yang efektif dalam praktik organisasi. Kontribusi teoretis penelitian ini terletak pada penguatan pemahaman mengenai kompleksitas determinan kecurangan akuntansi melalui perspektif organisasi dan individu dalam konteks LPD. Secara praktis, LPD perlu meminimalkan information opacity karena dapat memperbesar peluang terjadinya kecurangan, serta mengevaluasi penerapan struktur pengendalian internal, compensation fairness, accounting compliance, dan penalaran etis agar tidak berhenti pada tataran formalitas, tetapi benar-benar berfungsi sebagai mekanisme pencegahan fraud.
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