Persepsi Fraud Diamond Model Pada Pengelolaan Dana APBN Penanganan Covid-19 dengan Penalaran Moral sebagai Variabel Moderasi Di Kementerian Sosial Republik Indonesia
Fauziah Afandani, Abdul Halim, Prof, Dr., M.B.A., Ak., CA
2024 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan
This research aims to examine the effects of compensation suitability, internal control system, organizational culture, and competency on fraud using moral reasoning as a moderating variable. The background to this research is that there was a refocusing of activities and reallocation of the budget to aspects of handling Covid-19 quickly, simply and accountably for the benefit of the community, but the use of these funds had experienced various problems in its implementation.
The approach used in this research was a quantitative approach. The samples used in this research ware employees of the Ministry of Social Affairs Republic of Indonesia, totaling 100 respondents. Research data was obtained from the results of filling out a questionnaire and analysis using SEM analysis techniques with the help of the SEM PLS program.
The results of this research showed that the compensation suitability, internal control systems and organizational culture had a negative and significant effect on fraud in the management of APBN funds for handling Covid-19. Competence had no effects on fraud in the management of APBN funds handle Covid-19. In addition, a person's high level of moral reasoning could reduce the relationship between compensation suitability and the internal control system toward fraud; Meanwhile, a low level of moral reasoning could increase the relationship between compensation suitability and the internal control system toward fraud. A person's level of moral reasoning could not provide a relationship between organizational culture and competence toward fraud.
Kata Kunci : kesesuaian kompensasi, sistem pengendalian internal, budaya organisasi, kompetensi, fraud, penalaran moral, pengelolaan dana APBN penanganan Covid-19.