Pengaruh Faktor Kultur Organisasi, Manajemen, Strategik, Keuangan, Dan Auditor Terhadap Kecenderungan Kecurangan Akuntansi

Pengaruh Faktor Kultur Organisasi, Manajemen, Strategik, Keuangan, Dan Auditor Terhadap Kecenderungan Kecurangan Akuntansi:
Studi Pada Perusahaan Publik Di Indonesia

Rangga Soselisa

Accounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios , and auditor factors to the tendency of accounting fraud. The research population was 343 companies listed in the Indonesian Stock Exchange (IDX). The research samples were 110 public companies consisting 29 fraud firms and 81 non-fraud firms. Binary logistic regression was used to test the hypothesis. The results showed that number of related party transactions, CEO’s age, current asset composition in total asset, capital turnover, firm size, and auditor’s non-unqualified opinion affected the tendency of accounting fraud significantly. These results advance the understanding of accounting fraud.

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Keywords: Accounting Fraud, Organizational Culture, Managerial Factors, Strategic Factors, Financial Ratios, Auditor Factors.

In the United States, accounting fraud has grown extensively. The impact of fraud is very large and has harmed many people. In 2001 occurred the Enron case is expected to incur losses of Enron amounted to U.S. $ 50 billion, plus the loss of investors for U.S. $ 32 billion and thousands of Enron employees losing their retirement funds of about U.S. $ 1 billion. Accounting fraud also occurred in Indonesia as the country with the highest in the world ranking of corruption (Transparency International, 2005). In Indonesia, accounting fraud evidenced by the liquidation of some banks, the presentation of the management of SOEs and the private sector to the courts, banking crimes, tax manipulation, corruption in the commission organizing the elections, and parliaments.


Jurnal Simposium Nasional Akuntasi XI (SNA 11)
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