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Exploring the Role of Internal Control Effectiveness, Information Asymmetry, and Individual Morality in Accounting Fraud: Insights from the Public Sector Maruli, Riky Sai
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5606

Abstract

Accounting fraud remains a serious issue that can disrupt organizational governance and reduce financial transparency, particularly in the public sector. Based on the Fraud Triangle Theory, fraud is driven by pressure, opportunity, and rationalization, which are reflected in organizational conditions and individual behavior. This study examines the effects of internal control effectiveness, information asymmetry, and individual morality on the likelihood of accounting fraud. This research employs a quantitative approach with a causal-comparative design, using primary data collected through questionnaires distributed to 96 respondents working in finance, accounting, and budget management fields. The sample was selected using purposive sampling, and the data were analyzed using IBM SPSS Statistics. The results indicate that internal control effectiveness and information asymmetry significantly affect the probability of accounting fraud, while individual morality does not. Simultaneously, the three variables do not significantly affect the probability of fraud. These findings suggest that organizational factors, particularly the quality of internal control systems and the level of information transparency, play a more dominant role than individual moral factors in preventing fraud. The practical implication of this study is that decision-makers in the public sector should strengthen internal control systems and enhance information transparency as key strategies to minimize the risk of accounting fraud.
Implementation of Good Corporate Governance and Internal Control Systems on Perceived Quality of Financial Information Made Rina Permata Dewi; Gayatri
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine empirically the influence of the principles of transparency, accountability, responsibility, independence, fairness/equality and internal control systems. The research data was collected through a questionnaire, the research respondents were the number of employees obtained directly from the head of the finance and general department, employees of the finance section, and employees of the general section at the PERUMDA Air Minum Tirta Mangutama Kabupaten Badung. The method of determining the sample using purposive sampling with a total of 54 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). Based on the results of the study, it shows that Transparency; Accountability; Responsibility; Independency; Fairness; Internal Control System have a positive and significant effect on the quality of financial information.
Usefulness, Convenience, Competence in Using Information Technology and Auditor Performance during the Covid-19 Pandemic I Gusti Ayu Nata Dewi Utari; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Covid-19 pandemic has led to the implementation of Work From Home (WFH). So that the auditor must be able to implement a new audit pattern by maximizing information technology. This study aims to determine whether there is an effect of the usefulness, ease of use and competence in using information technology on auditor performance during the Covid-19 pandemic. The theory in this research is the Technology Acceptance Model (TAM) Theory. This research was conducted at 7 public accounting firms in Denpasar City which are actively registered with OJK. The number of samples is 39 auditors, using purposive sampling method. Collecting data using a questionnaire. The analysis technique used is multiple linear regression. It was found that the usefulness and ease of use of information technology had an effect on auditor performance during the Covid-19 pandemic. Competence in using information technology has no effect on auditor performance during the Covid-19 pandemic. Improving auditor performance during the Covid-19 pandemic can be done by increasing confidence in the benefits and ease of use of information technology. The level of competence has no impact on the performance of the auditors, especially during the Covid-19 pandemic.
The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management Istiqomah Adi Luhung; Shinta Permata Sari
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the influence of several factors. This research aims to examine the influence of financial distress, free cash flow, information asymmetry, and firm size on real earnings management. The population of this study comprises consumer non cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022. Purposive sampling was utilized as the sampling technique, resulting in a total sample of 64 companies. Multiple linear regression was employed as the analysis technique. The results of this research indicate that financial distress and free cash flow do not have a positive effect on real earnings management. Meanwhile, information asymmetry and firm size have a negative effect on real earnings management.
Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance Adelia Aura Az Zahra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The study's objective is to learn how PT Perusahaan Listrik Negara Indonesia Power Bali Power Generation Unit's enterprise resource planning deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between enterprise resource planning installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when enterprise resource planning with a good performance is implemented.
Skills, Perceived Knowledge and Training on the Effectiveness of Using Accounting Information Systems Ni Luh Intan Chintya Cahyani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aim of this study was to collect empirical evidence and determine the influence of skill, perceived knowledge, and training on the effectiveness of using accounting information systems. This study was conducted at Ungasan Village Savings and Loan Cooperative. This study used several linear analysis techniques. To determine the sample, this study uses non-probability sampling method with intentional sampling technique. The sample has up to 68 respondents. The results of the analysis show that skills, knowledge awareness and training have a positive effect on the effectiveness of using accounting information systems. The implication of this research is to provide empirical support for the Technology Acceptance Model theory and provide benefits for savings and loan cooperatives in Ungasan Village so that they can prioritize the personal abilities of each employee with a background assessment.
Accounting Information Systems, Financial Report Quality and Internal Control Systems as Moderating Variables Akwila Josepina; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of Accounting Information Systems on the Quality of Financial Statements moderated by the Internal Control System. The population in this study were all SKPDs in the Denpasar City Government. The sample determination was carried out using the Purposive sampling method. This study uses primary. Respondents in this study totaled 83 respondents. The data analysis method used is Moderated Regression Analysis. The results showed that the Accounting Information System had a positive effect on the Quality of Financial Statements but the Internal Control System was unable to moderate the effect of the Accounting Information System on the Quality of Financial Statements.
Effectiveness of Internal Control System, Information Technology and Fraudulent Financial Reporting in LPD Sang Ayu Kompiang Intan Sri Rahayu; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to examine empirically the effect of effectiveness of internal control system and information technology on fraudulent financial reporting in Lembaga Perkreditan Desa (LPD). The theory used in this research is the theory of Fraud Hexagon. This research conducted in LPDs in Bangli regency with sample used is 62 units which are determined by proportionate stratified random sampling method. The multiple linear regression analysis used as data analysis technique in this research. The results of this study show that the effectiveness of internal control system has no effect on fraudulent financial reporting. Information technology has a significant negative effect on fraudulent financial reporting. The conclusion based on research results is that LPDs needs to review their internal control system and improve the application of information technology properly in order to reduce opportunities for fraud.
Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency I Kadek Feri Mahardika; A.A. Gde Putu Widanaputra
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The objective of this study is to examine the impact of internal control, individual morality, information asymmetry, and love of money on the propensity for accounting fraud at PT. Bali Regional Development Bank, Badung Branch Office. A sample of 44 respondents was selected using purposive sampling technique. The data analysis method employed is Partial Least Square (PLS), which includes bootstrapping, internal model evaluation, and external model evaluation. The findings demonstrate that internal control and individual morality negatively impact the propensity for accounting fraud. Conversely, love of money and information asymmetry positively influence this propensity.
Unsupervised Optimization of Boundary Information Based on the Coefficient of Variation to Improve Image Segmentation Crysdian, Cahyo
Register: Jurnal Ilmiah Teknologi Sistem Informasi Vol 12 No 1 (2026): January (In Progress)
Publisher : Information Systems - Universitas Pesantren Tinggi Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26594/register.v12i1.4725

Abstract

The automatic retrieval of boundary information from image objects suffers from the problem of under and over-segmentation, where the former leads to missed object detection, while the latter delivers an improper object shape. A method to optimize the automatic retrieval of complete and proper boundary information is proposed in this research based on an unsupervised approach. The strategy is to utilize the trade-off between the coefficient of variation from shape distribution against the mean of entropy contribution from segmented regions. This mechanism relies on the assumption that the segmentation result of a natural image contains a prominent main object representation with its details which are presented as a normal distribution of segmented regions. The research also enhances the entropy-based segmentation evaluation by redefining the computation of image entropy and segmentation entropy. The experiment shows that the proposed approach is capable of reducing over-segmentation by 57.20% compared to the existing algorithm, while at the same time reducing the consumption time by 85.26%. The empirical evaluation shows that the proposed approach delivers the highest accuracy among other evaluated methods. Qualitative validation based on groups of human observers shows that the proposed approach is the most desired algorithm for producing boundary information and measuring segmentation quality. These findings suggest that the trade-off between the mean of entropy contribution from the segmented regions and the coefficient of variation from shape distribution becomes an effective feature for unsupervised retrieval of boundary information.

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