Performance Allowance, Organizational Culture, Work Pressure, and Leadership Towards Fraudulent Behavior
DOI:
https://doi.org/10.37680/ijief.v4i2.6558Keywords:
Fraud; performance allowance; organizational culture; work pressure; leadershipAbstract
This study aims to determine the effect of performance allowances, organizational culture, work pressure, and leadership on fraud. This research was carried out by the KPP Madya Surakarta organization. Over the course of seven months, beginning in January 2024 and ending in July 2024, the study was conducted there. The reason why the researcher determined that the best time to do the investigation was between January and July of 2024. All of the personnel of KPP Madya Surakarta, which amounted to 116 individuals, were included in this study's data collection. The method of sampling that was utilized in this investigation was known as purposive sampling. 58 employees from KPP Madya Surakarta were used as samples for this study. These personnel included all Account Representatives and examiners. When examining the impact of many independent variables on a dependent variable, multiple linear regression analysis was utilized as the method of study. Specifically, to ascertain the degree to which performance allowances, corporate culture, job pressure, and leadership are all closely related to the phenomenon of fraud. Despite the fact that leadership does not have a substantial impact on fraud, the findings of this study indicate that performance allowances, organizational culture, and work pressure all have a favorable and significant impact on the phenomenon of fraud.
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References
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Sakti, F. R., Rahmawati, R., & Hamid, R. S. (2022). Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud). Owner, 6(3), 3077–3084.
Sedarmayanti. (2009). Sumber Daya Manusia dan Produktivitas Kerja. CV Mandar Maju.
Setiawan, W., Alfianto, N., & Kusumo, W. K. (2020). Faktor-faktor yang mempengaruhi terjadinya Fraud Di Sektor Pemerintaha Pada Dinas Kota Semarang. Jurnal Dinamika Sosial Budaya, 21(1), 68. https://doi.org/10.26623/jdsb.v21i1.1505
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Simamora, H. (2020). Human Resource Management. Gramedia.
Sudibyo, T. D. (2020). Influence of Leadership Style To Fraud (Case Study on Procurement of Goods in Pt Kaltim Industrial Estate). Journal of Business Behavior and Strategy, 8(1), 79–93.
Suharto, S. (2020). The Effect of Organizational Culture, Leadership Style, Whistleblowing Systems, and Know Your Employee on Fraud Prevention in Sharia Banking. Asia Pacific Fraud Journal, 5(1), 108.
Sukirman, & Sari, M. P. (2013). Model deteksi kecurangan berbasis fraud triangle. Jurnal Akuntansi & Auditing, 9(2), 199–225.
Sulistiyani, & Rosidah. (2009). Manajemen Sumber Daya Manusia. Graha Ilmu.
Suradi. (2012). Mengapa Seseorang Korupsi: Widyaiswara Madya Balai Diklat Keuangan Palembang.
Suryandari, N. P. E., Wahyuni, M. A., & Julianto, I. P. (2019). The Influence of Pressure, Opportunity, Rationalization (Triangle) and the Effectiveness of Internal Control Implementation on Fraud (Study on LPDs in Negara District). Journal of Accounting Students, 10(1), 1–10.
Suwena, K. R. (2021). Pressure, Opportunity, and Rationalization Triggering Fraud in Companies. Scientific Journal of Accounting, 6(1), 102.
Takalamingan, Samuel, F., Harnovinsah, & Lenggogeni. (2022). The Influence of Performance Allowances, Organizational Culture, Pressure, Opportunity and Rationalization on Fraud. Trisakti Journal of Accounting Masters, 9(2), 161–188.
Wijayanto, F. L. (2020). Komitmen Organisasi, Kapabilitas, Gaya Kepemimpinan, dan Kecenderungan Fraud Di Sektor Pemerintahan (Persepsi Aparatur Sipil Negara Di Kota Salatiga). Jurnal Akuntansi, 9(1), 120–130.
Yulia, & Rahayu. (2020). The Effect of Performance Allowance and Work Motivation on Fraud Behavior in Government Institutions. Journal of Public Administration Research, 8(1), 45–60.
Zelmiynti, & Adinda, Y. M. (2015). Faktor yang mempengaruhi terjadinya kecurangan di sektor pemerintahan Kabupaten Klaten. Accounting Analysis Journal, 4(3).
Adyaksana, R. I., & Sufitri, L. N. (2022). Pengaruh Moralitas Individu, Budaya Organisasi, dan Pengendalian Internal Terhadap Kecurangan Akuntansi. Akmenika: Jurnal Akuntansi & Manajemen, 19(2), 657–662.
Andrianto. (2018). Pengaruh Sistem Pengendalian Internal, Budaya Organisasi Dan Tunjangan Kinerja Terhadap Pelaksanaan Anggaran Kementerian Koperasi Dan Usaha Kecil Dan Menengah. Jurnal Magister Akuntansi Trisakti, 5(1), 19–38.
Artini, N. L. E. A. (2014). Pengaruh Budaya Etis Organisasi dan Efektifitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Jembrana. Jurnal Akuntansi Program Studi Akuntansi Universitas Pendidikan Ganesha, 2(1).
Awanis, L., & Rini, D. D. O. (2008). The Effect of Organizational Culture, Internal Audit, and Whistleblowing System on Fraud Prevention During the Coid 19 Pandemic at PT Dwimanunggal Karya Indonesia. 06(01), 282.
Basri, M. Y., Yuhelmi, & Hanif, R. A. (2022). Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan pada Kecurangan Akuntansi. Jurnal Riset Akuntansi, 12(1), 140–157.
Dewi, K. A. K., Sujana, E., & Yuniarta, G. A. (2017). Pengaruh Pengendalian Internal Kas, Moralitas Individu, Gaya Kepemimpinan dan Kepuasan Kerja Terhadap Kecenderungan Terjadinya Kecurangan (FRAUD). Jurnal Ilmiah Mahasiswa Akuntansi, 7(1). https://doi.org/10.23887/jimat.v7i1.947
Fitri, F., & Nadirsyah. (2020). Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), dan Kapabilitas (Capability) terhadap Kecurangan Pengadaan Barang/Jasa di Pemerintahan Aceh dengan Pemoderasi Budaya Etis Organisasi. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 5(1), 69–84.
Gujarati. (2018). Basics of Econometrics (5th ed.). Salemba Empat.
Haryanto, P. G. (2023). Pengaruh E-Government, Gaji Dan Tunjangan PNS, Dan Produk Domestik Regional Bruto Sebagai Probabilitas Terjadinya Korupsi Di Indonesia. Diponegoro Journal Of Accounting, 12(2), 1–9.
Hasuti, A. T. A., & Wiratno, A. (2020). Pengaruh Budaya Organisasi, Tekanan, Kesempatan, Dan Rasionalisasi Terhadap Perilaku Korupsi. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(2), 113–123.
Indrapraja, M. H. D., Agusti, R., & Mela, N. F. (2021). Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Kompetensi Dan Religiusitas Terhadap Kecurangan (Fraud) Aparatur Sipil Negara. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(2), 166–183.
Kuncoro, M. (2013). Research Methods for Business and Economics (4th ed.).
Kurrohman, T., & Widyayanti, P. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan (Fraud) Di Perguruan Tinggi Keagamaan Islam Negeri. Journal of Applied Managerial Accounting, 2(2), 245–254. https://doi.org/10.30871/jama.v2i2.945
Lestari, C. D. A. (2017). Pengaruh opportunity, pressure, rationalization dan perilaku tidak etis terhadap kecenderungan terjadinya kecurangan. Universitas Pendidikan Ganesha, 8(2), 1–10.
Marliani, M., & Jogi, Y. (2015). Persepsi Pengaruh Fraud Triangle Terhadap Pencurian Kas. Business Accounting Review, 3(2), 21–30.
Martaningtyas, I. (2014). The Effect of Performance Incentives, Internal Control System, Organizational Culture, on Fraud Indonesia Government Officer. TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 5(1).
Northouse, P. G. (2018). Leadership: Theory and Practice. Sage Publications.
Noviyanti, P. A., & Adityawarman. (2023). Pengaruh religiusitas, Tekanan, Kesempatan dan Rasionalisasi terhadap Tindak Kecurangan (Studi pada Aparatur Sipil Negara di Sekretariat Daerah Kabupaten Semarang). 12(3), 1–15.
Permatasari, D. E., Kurrohman, T., & Kartika. (2017). Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan ( Fraud ) di Sektor Pemerintah ( Studi pada Pegawai Keuangan Pemerintah Kabupaten Banyuwangi ). Jurnal Keuangan Dan Perbankan, 14(1), 37–44.
Qodari. (2018). Pengaruh Motivasi, Tunjangan Kinerjav Dan Komitmen Pimpinan Terhadap Tingkat Kecurangan Pegawai. Jurnal Fairness, 8(1), 65–88.
Ratmono, D., & Cahyonowati, N. (2013). The Effect of Work Pressure and Fraud Motivation on Fraudulent Financial Reporting. Indonesian Journal of Accounting Research, 16(1), 23–40.
Robbins, S. P., & Judge, T. A. (2008). Perilaku Organisasi (12th ed.). Salemba Empat.
Said, J., Alam, M. M., & Ramli, M. (2017). Work Pressure and Fraudulent Behavior among Employees. Journal of Financial Crime, 24(2), 345q–3360.
Sakti, F. R., Rahmawati, R., & Hamid, R. S. (2022). Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud). Owner, 6(3), 3077–3084.
Sedarmayanti. (2009). Sumber Daya Manusia dan Produktivitas Kerja. CV Mandar Maju.
Setiawan, W., Alfianto, N., & Kusumo, W. K. (2020). Faktor-faktor yang mempengaruhi terjadinya Fraud Di Sektor Pemerintaha Pada Dinas Kota Semarang. Jurnal Dinamika Sosial Budaya, 21(1), 68. https://doi.org/10.26623/jdsb.v21i1.1505
Siagian, T. S., & Khair, H. (2018). Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening. Maneggio: Jurnal Ilmiah Magister Manajemen, 1(1), 59–70. https://doi.org/10.30596/maneggio.v1i1.2241
Simamora, H. (2020). Human Resource Management. Gramedia.
Sudibyo, T. D. (2020). Influence of Leadership Style To Fraud (Case Study on Procurement of Goods in Pt Kaltim Industrial Estate). Journal of Business Behavior and Strategy, 8(1), 79–93.
Suharto, S. (2020). The Effect of Organizational Culture, Leadership Style, Whistleblowing Systems, and Know Your Employee on Fraud Prevention in Sharia Banking. Asia Pacific Fraud Journal, 5(1), 108.
Sukirman, & Sari, M. P. (2013). Model deteksi kecurangan berbasis fraud triangle. Jurnal Akuntansi & Auditing, 9(2), 199–225.
Sulistiyani, & Rosidah. (2009). Manajemen Sumber Daya Manusia. Graha Ilmu.
Suradi. (2012). Mengapa Seseorang Korupsi: Widyaiswara Madya Balai Diklat Keuangan Palembang.
Suryandari, N. P. E., Wahyuni, M. A., & Julianto, I. P. (2019). The Influence of Pressure, Opportunity, Rationalization (Triangle) and the Effectiveness of Internal Control Implementation on Fraud (Study on LPDs in Negara District). Journal of Accounting Students, 10(1), 1–10.
Suwena, K. R. (2021). Pressure, Opportunity, and Rationalization Triggering Fraud in Companies. Scientific Journal of Accounting, 6(1), 102.
Takalamingan, Samuel, F., Harnovinsah, & Lenggogeni. (2022). The Influence of Performance Allowances, Organizational Culture, Pressure, Opportunity and Rationalization on Fraud. Trisakti Journal of Accounting Masters, 9(2), 161–188.
Wijayanto, F. L. (2020). Komitmen Organisasi, Kapabilitas, Gaya Kepemimpinan, dan Kecenderungan Fraud Di Sektor Pemerintahan (Persepsi Aparatur Sipil Negara Di Kota Salatiga). Jurnal Akuntansi, 9(1), 120–130.
Yulia, & Rahayu. (2020). The Effect of Performance Allowance and Work Motivation on Fraud Behavior in Government Institutions. Journal of Public Administration Research, 8(1), 45–60.
Zelmiynti, & Adinda, Y. M. (2015). Faktor yang mempengaruhi terjadinya kecurangan di sektor pemerintahan Kabupaten Klaten. Accounting Analysis Journal, 4(3).
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Published
2024-12-31
How to Cite
Daryanto, D., Pawenang, S., & Sarsono, S. (2024). Performance Allowance, Organizational Culture, Work Pressure, and Leadership Towards Fraudulent Behavior. Indonesian Journal of Islamic Economics and Finance, 4(2), 465–476. https://doi.org/10.37680/ijief.v4i2.6558
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