DETERMINAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH DI INDONESIA: SYSTEMATIC LITERATURE REVIEW
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Keywords:
Accounting Fraud, Internal Control, Information Asymmetry, Systematic Literature Review
Abstract
Accounting fraud in the Government sector identical to corruption behavior is indicated that there are still many occurring at various levels of government in Indonesia, both at the central and regional levels. This study aims to find out the main factors that influence the occurrence of accounting fraud that can be considered in the area of policy formulation to prevent accounting fraud. Research conducted in previous studies using systematic literature review (SLR) research methods that take local government as a research object. The selection of journal articles published during 2018 to 2022 on Garuda journal database on the https://garuda.kemdikbud.go.id/ website using the Preferred Reporting Items for Systematic Review (PRISMA) method was obtained by 22 articles that met the requirements for analysis. The main results of this study found that the most influential factors (determinants) against the occurrence of accounting fraud were Internal Control Systems, information asymmetry, compliance with accounting standars, compensation suitability, individual morality and unethical behavior
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Arens, A. A., Beasley, M. S., & Elder, R. J. (2015). Auditing & Jasa Assurance - Pendekatan Terintegrasi, Edisi ke-15 Jilid 2. Penerbit Erlangga.
Azmi, U. (2022). 6 Kepala Daerah yang Ditangkap KPK Sepanjang 2022: Terbaru Wali Kota Ambon Dijemput Paksa! https://www.suara.com/news/2022/05/13/175946/6-kepala-daerah-yang-ditangkap-kpk-sepanjang-2022-terbaru-wali-kota-ambon-dijemput-paksa?page=all
Azmi, Z., Nisa, O. H., & Suci, R. G. (2021). Faktor yang mempengaruhi kecenderungan kecurangan akuntansi pada rumah sakit Kota Pekan Baru. Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 193–204. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Badan Pemeriksa Keuangan Republik Indonesia. (2021). Ikhtisar Hasil Pemeriksaan Semester I Tahun 2021 (Vol. 6, Issue c).
Beasley, M. S., Hermanson, D. R., Carcello, J. V., & Neal, T. L. (2010). “ Fraudulent Financial Reporting : 1998-2007 — An Analysis of U . S . Public Companies .” Association Sections, Divisions, Boards, Teams. 453, June, 2–6. https://egrove.olemiss.edu/aicpa_assoc/453
Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, Pemerintah Republik Indonesia (2008).
Kitchenham, B., & Charters, S. (2007). Guidelines for performing Systematic Literature Reviews in Software Engineering (EBSE 2007-001). In Keele University and Durham University Joint Report. https://doi.org/10.1109/ACCESS.2016.2603219
Kitchenham, B., Pearl Brereton, O., Budgen, D., Turner, M., Bailey, J., & Linkman, S. (2009). Systematic literature reviews in software engineering - A systematic literature review. Information and Software Technology, 51(1), 7–15. https://doi.org/10.1016/j.infsof.2008.09.009
Komisi Pemberatasan Korupsi Republik Indonesia. (2021). Laporan Tahunan KPK 2021 Misi Selamatkan Negeri.
Labolo, M. (2017). Menutup Celah Korupsi Pemerintahan Daerah. Jurnal Ilmu Pemerintahan Widya Praja, 43(2), 93–110. https://doi.org/10.33701/jipwp.v43i2.50
Lumban, J. G., & Purwanti, N. (2014). A to Z Human Capital : Manajemen Sumber Daya Manusia. Grasindo.
Notoatmodjo, S. (2009). Pengembangan Sumber Daya Manusia. PT Rineka Cipta.
Nurjanah, I. A., & Setiawan, M. A. (2021). Pengaruh Pengendalian Internal, Moralitas Individu dan Budaya Organisasi terhadap Kecenderungan Kecurangan Akuntansi Pemerintah Desa. Jurnal Eksplorasi Akuntansi, 3(3), 517–528. https://doi.org/10.24036/jea.v3i3.396
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Rosyida, I. A. (2017). Perilaku Etis Dan Tidak Etis Oleh Akuntan Dalam Sebuah Organisasi. Ekonika : Jurnal Ekonomi Universitas Kadiri, 2(1), 23–39. https://doi.org/10.30737/ekonika.v2i1.16
Thoyibatun, S. (2012). Faktor-Faktor Yang Berpengaruh Terhadap Perilaku Tidak Etis Dan Kecenderungan Kecurangan Akuntansi Serta Akibatnya Terhadap Kinerja Organisasi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(2), 245. https://doi.org/10.24034/j25485024.y2012.v16.i2.2324
Transparency International. (2021). Corruption Perception Index. https://www.transparency.org/en/cpi/2021/index/idn
Published
2022-07-02
How to Cite
Mardiyanto, M. (2022). DETERMINAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH DI INDONESIA: SYSTEMATIC LITERATURE REVIEW. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(2), 31-41. https://doi.org/10.29407/jae.v7i2.17945
Section
Volume 7 No 2 Tahun 2022
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