Analisis Peran Internal Control, Accounting Compliance, Etika, Keadilan Kompensasi, dan Komitmen Organisasi dalam Menekan Kecenderungan Accounting Fraud - Ni Nyoman Ayu Suryandari (Lembaga Riset Ilmiah, 2025)
Penelitian ini bertujuan memperoleh bukti empiris mengenai peran internal control, accounting compliance, etika, keadilan kompensasi, serta komitmen organisasi dalam menjelaskan kecenderungan terjadinya accounting fraud. Kebaruan penelitian terletak pada upaya menguji secara simultan pengaruh faktor struktural organisasi dan aspek perilaku manajerial pada lembaga keuangan berbasis komunitas serta etika didasarkan atas ajaran agama Hindu yakni Tri Kaya Parisudha (manacika, wacika dan kayika). Pendekatan kuantitatif digunakan dengan metode survei melalui kuesioner. Responden penelitian berjumlah 66 orang yang dipilih secara purposive dari total populasi 159 karyawan Lembaga Perkreditan Desa (LPD) di Kecamatan Kediri. Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian memperlihatkan bahwa internal control serta komitmen organisasi memiliki pengaruh positif terhadap kecenderungan accounting fraud. Sebaliknya, accounting compliance, etika, dan keadilan kompensasi tidak menunjukkan pengaruh yang signifikan. Temuan ini menekankan bahwa dimensi kelembagaan lebih dominan dibandingkan faktor individu dalam memengaruhi praktik accounting fraud. Kesimpulan penelitian menegaskan pentingnya memperkuat mekanisme internal control dan meningkatkan komitmen organisasi guna menekan peluang terjadinya kecurangan. Secara teoritis, penelitian ini memperluas literatur mengenai determinan fraud, sedangkan secara praktis memberikan masukan bagi pengelola LPD dalam merancang tata kelola yang lebih efektif. This study seeks to provide empirical evidence on the roles of internal control, accounting compliance, ethics, compensation fairness, and organizational commitment in shaping the tendency of accounting fraud. The novelty of this research lies in its attempt to simultaneously examine the influence of organisational structural factors and managerial behavioural aspects on community-based financial institutions, as well as ethics based on Hindu teachings, namely Tri Kaya Parisudha (manacika, wacika and kayika). A quantitative approach was employed using a survey method with questionnaires. A total of 66 respondents were purposively selected from 159 employees of Village Credit Institutions (LPD) in Kediri District. Data were analyzed using multiple linear regression. The findings indicate that internal control and organizational commitment positively affect accounting fraud tendencies, while accounting compliance, ethic, and compensation fairness show no significant effect. These results highlight that institutional dimensions play a more dominant role than individual characteristics in influencing fraudulent behavior. The study concludes that reinforcing internal control systems and enhancing organizational commitment are essential strategies to mitigate fraud tendencies. Theoretically, the study contributes to enriching the literature on fraud determinants, while practically it provides useful insights for LPD managers to strengthen governance effectiveness