Determinants of Accounting Fraud on the State Civil Apparatus Ministry of Religion in Padangsidimpuan City

Authors

  • Ananda Anugrah Nasution Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

DOI:

https://doi.org/10.30651/jms.v8i1.15287

Keywords:

Fraud, effectiveness of internal control, organizational culture, and accounting compliance rules

Abstract

This study was conducted to determine whether the effectiveness of internal control has a significant adverse effect on the tendency of accounting fraud; whether Organizational Culture has a significant negative impact on the Trend of Accounting Fraud, and whether Compliance with Accounting Rules has a significant negative effect on the Trend of Accounting Fraud. This study uses an associative quantitative approach. The population of this research is the entire work unit of the Ministry of Religion throughout the city of Padangsidimpuan. Sampling using the saturated sample technique. Respondents used as samples were the Expenditure Treasurer, Commitment Making Officer, and Budget User Authority, as many as 42 samples. Questionnaires were distributed directly to the State Civil Apparatus who worked in the Satker of the Ministry of Religion in Padangsidimpuan City to obtain the required data. This research uses the Smart PLS application to use the Structural Equation Modeling (SEM) data analysis with Partial Least Square (PLS) model. The evaluation test of the model using the Outer Model Test consists of a discriminant and convergent validity test as a prerequisite test and an Inner Model test as a hypothesis test. The results of this study indicate that the effectiveness of internal control has a significant adverse effect on the tendency of accounting fraud; Organizational Culture has a significant negative impact on the Trend of Accounting Fraud, and Compliance with Accounting Rules has a significant adverse effect on the Trend of Accounting Fraud

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Published

2023-01-29

How to Cite

Nasution, A. A. (2023). Determinants of Accounting Fraud on the State Civil Apparatus Ministry of Religion in Padangsidimpuan City. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(1). https://doi.org/10.30651/jms.v8i1.15287

Issue

Vol. 8 No. 1 (2023)

Section

Artikel

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