FACTORS CONTRIBUTING TO ACCOUNTING FRAUD TENDENCIES IN THE PUBLIC SECTOR
DOI:
https://doi.org/10.29303/jaa.v11i1.836Keywords:
internal control, information asymmetry, compliance accounting rules, unethical behavior, accounting fraud tendencyAbstract
Accounting fraud is an issue that affects not only the private sector but also the public sector, including both central and regional governments. This study examines how internal control, information asymmetry, compliance with accounting rules, and unethical behavior influence the tendency toward accounting fraud. The population in this study is the Regional Apparatus Organization in Kulon Progo Regency. The sample used was 99 respondents. The sampling technique is purposive. The study employed multiple linear regression as its data analysis method. The results indicate that internal control, information asymmetry, and adherence to accounting rules do not influence the likelihood of accounting fraud in the OPDs of Kulon Progo Regency. Meanwhile, unethical behavior has a positive effect on the tendency of accounting fraud in the Kulon Progo Regency OPD. This study makes a new contribution by highlighting that, in the public sector, especially in OPDs in Kulon Progo Regency, accounting fraud is more influenced by unethical behavior than by technical factors such as internal controls, information asymmetry, or adherence to accounting rules. This research emphasizes the importance of an ethics and human behavior-based approach in the context of public sector accounting.
References
Abdullahi, R., & Mansor, N. (2018). Fraud prevention initiatives in the Nigerian public sector. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
Ahriati, D., Basuki, P., & Widiastuty, E. (2015). Analisis pengaruh sistem pengendalian Internal, perilaku tidak etis dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi pada Pemerintah Daerah Kabupaten Lombok Timur. Jurnal InFestasi, 11(1), 41–55.
Antonicelli, S., & Felski, E. A. (2024). The effect of the dark triad on organizational fraud. Journal of Forensic Accounting Research, 9(1), 155–166. https://doi.org/10.2308/JFAR-2023-033
Astuti, N. K. A. T., Sujana, E., & Purnamawati, I. G. A. (2017). Pengaruh moralitas individu, ketaatan aturan akuntansi, dan efektivitas pengendalian internal terhadap kecenderungan kecurangan (fraud) akuntansi pada Lembaga Perkreditan Desa di Kabupaten Buleleng. E-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 8(No. 2).
Benhayoun, I., Hmidani, I., & Nezar, N. (2026). IFRS adoption and fraud risk in an emerging economy: multi-method evidence from Morocco. Journal of Financial Reporting and Accounting, 1–21. https://doi.org/10.1108/JFRA-09-2025-0743
Boyle, E. S., Dennis, S. A., Goodson, B. M., & Pearson, C. A. (2025). An analysis of PCAOB enforcement when auditors violate fraud-related audit standards. Journal of Forensic Accounting Research, 10(1), 23–39. https://doi.org/10.2308/JFAR-2024-014
Chandrayatna, I. D. G. P., & Sari, M. M. R. (2019). Pengaruh pengendalian internal, moralitas individu dan budaya etis organisasi pada kecenderungan kecurangan akuntansi. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1063–1093.
Çollaku, L., Ramushi, A. S., & Aliu, M. (2025). Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession. International Journal of Ethics and Systems, 41(4), 955–972. https://doi.org/10.1108/IJOES-10-2023-0220
Dewi, C. K. R., Surya, S. A. S., & Hasan, M. A. (2017). Pengaruh pengendalian internal, kesesuaian kompensasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1443–1457.
Dewi, K. Y. K., & Ratnadi, N. M. D. (2017). Pengaruh pengendalian internal dan integritas pada kecenderungan kecurangan akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(2), 917–941.
Dewi, P. P., & Rani, P. D. P. (2017). Moralitas aparat, asimetri informasi, kesesuaian kompensasi dan kecenderungan kecurangan akuntansi. Jurnal Ilmiah Akuntansi Dan Bisnis, 2(2), 318–330. https://doi.org/https://dx.doi.org/10.3929/ethz-b-000238666
Donelson, D. C., Kartapanis, A., McInnis, J., & Yust, C. G. (2021). Measuring accounting fraud and irregularities using public and private enforcement. The Accounting Review, 96(6), 183–213. https://doi.org/10.2308/TAR-2018-0592
Fitri, Y., Nurazlina, & Azhar, A. (2016). Pengaruh keefektifan sistem pengendalian internal, ketaatan akuntansi, asimetri informasi dan moralitas individu terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 505–519.
Frilia, F. (2015). Pengaruh asimetri informasi, sistem pengendalian intern, dan kesesuaian kompensasi terhadap keenderungan kecurangan akuntansi (Studi empiris pada Bank Swasta di Kota Pekanbaru). Jom Fekon, 2(1), 1–15.
Harrison, A., Summers, J., & Mennecke, B. (2018). The effects of the dark triad on unethical behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Indonesia Corruption Watch. (2018). Laporan tren penindakan kasus korupsi. Www.Antikorupsi.Org.
Indriastuti, D. E. (2017). Analisis pengaruh asimetri informasi, pengendalian internal, persepsi kesesuaian kompensasi, moralitas individu, dan ketaatan aturan akuntansi terhadap kecurangan akuntansi. InFestasi, 12(2), 115. https://doi.org/10.21107/infestasi.v12i2.2763
Indrijawati, A., Fitri, Y., & Ningsih, N. (2025). Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach. Public and Municipal Finance, 14(1), 106–116. https://doi.org/10.21511/pmf.14(1).2025.09
Junia, N. (2016). Pengaruh moralitas aparat, kesesuaian kompensasi, dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi. JOM Fekon, 3(1), 1623–1637.
Kartika, Y., Inapty, B. A., & Waskito, I. (2024). Pengaruh efektivitas pengendalian internal, moralitas individu, dan keadilan organisasi terhadap kecenderungan kecurangan akuntansi. Jurnal Aplikasi Akuntansi, 8(2), 372–386. https://doi.org/10.29303/jaa.v8i2.340
Korompis, S. N., Saerang, D. P. E., & Morasa, J. (2017). Pengaruh moralitas individu, asimetri informasi, dan keefektifan pengendalian internal terhadap kecenderungan kecurangan (fraud) berdasarkan persepsi pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing “Goodwill,†9(1), 29–36.
Lari Dashtbayaz, M., Salehi, M., & Hedayatzadeh, M. (2022). Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms. Journal of Financial Crime, 29(1), 325–341. https://doi.org/10.1108/JFC-01-2021-0005
Mandal, A., & S, A. (2025). Preventing financial statement fraud in the corporate sector: insights from auditors. Journal of Financial Reporting and Accounting, 23(1), 56–80. https://doi.org/10.1108/JFRA-02-2023-0101
Máté, D., Sadaf, R., Oláh, J., Popp, J., & Szűcs, E. (2019). The effects of accountability, governance capital, and legal origin on reported frauds. Technological and Economic Development of Economy, 25(6), 1213–1231. https://doi.org/10.3846/tede.2019.10717
Maulidi, A. (2025). The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud. Journal of Accounting and Organizational Change, 21(1), 48–69. https://doi.org/10.1108/JAOC-04-2023-0076
Muna, B. N., & Harris, L. (2018). Pengaruh pengendalian internal dan asimetri informasi terhadap kecenderungan kecurangan akuntansi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 6(1), 35–44.
Putra, I. P. A. P. E., & Latrini, M. Y. (2018). Pengaruh pengendalian internal, budaya organisasi dan moralitas pada kecenderungan kecurangan (fraud) di LPD se-Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2155–2184. https://doi.org/10.1017/CBO9781107415324.004
Putri, A. A. P. A. (2014). Pengaruh keefektifan pengendalian internal dan kepuasan kerja terhadap kecenderungan kecurangan akuntansi pada Dinas Pendapatan Pengelolaan Keuangan Aset Daerah Istimewa Yogyakarta. Nominal: Barometer Riset Akuntansi Dan Manajemen, 3(1), 61–74.
Rahmi, F., & Sovia, A. (2017). Dampak sistem pengendalian internal, prilaku tidak etis, dan moralitas manajemen terhadap kecendrungan kecurangan akuntansi pada perusahaan developer di Pekanbaru. Jurnal Al-Iqtishad, 13(1), 48–66.
Sadaf, R., Oláh, J., Popp, J., & Máté, D. (2018). An investigation of the influence of theworldwide governance and competitiveness on accounting fraud cases: A cross-country perspective. Sustainability (Switzerland), 10(3). https://doi.org/10.3390/su10030588
Sánchez-Medina, A. J., Ramos-Montesdeoca, M., & Blázquez-Santana, F. (2024). Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables. Accounting Forum, 48(2), 201–224. https://doi.org/10.1080/01559982.2022.2140887
Septiani, R., & Diansari, R. E. (2019). Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi? Journal of Business and Information Systems (e-ISSN: 2685-2543), 1(1), 1–8. https://doi.org/10.36067/jbis.v1i1.7
Shintadevi, P. F. (2015). Pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2). https://doi.org/10.21831/nominal.v4i2.8003
Sriyana, J., Hendi, & Syamsudin, M. (2017). Preventing corruption in the Indonesian public sector. European Research Studies Journal, 20(3), 538–553. https://doi.org/10.35808/ersj/727
Suprapto, F. M., & Agustia, D. (2023). The analysis of fraudulent financial statements prevention using hexagon’s fraud and government internal auditor as moderating variable in Local Government in Indonesia. Forum for Development Studies, 50(3), 513–537. https://doi.org/10.1080/08039410.2023.2232365
Widodo, S., & Cahyaningrum, N. P. (2023). Determinan pencegahan fraud dalam pengelolaan keuangan desa. Jurnal Riset Akuntansi Dan Keuangan, 11(1), 41–56. https://doi.org/10.17509/jrak.v11i1.47621
Wirakusuma, I. gede B., & Setiawan, P. E. (2019). Pengaruh pengendalian internal, kompetensi dan locus of control pada kecenderungan kecurangan akuntansi. E-Jurnal Akuntansi Universitas Udayana, 26(2), 1545–1569.
Wiranti, R., & Mayangsari, S. (2016). Pengaruh ketaatan aturan akuntansi, kesesuaian kompensasi, perilaku tidak etis, komitmen organisasi terhadap kecenderungan kecurangan akuntansi. Jurnal Akuntansi Trisakti, 3(1), 23–38.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Sri Widodo, Desi Anggraini, Yennisa, Wiyasto Dwi Handono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
