Dampak Efek Pengamat, Sistem Whistleblowing, Asimetri Informasi, dan Tekanan Finansial pada Terjadinya Kecurangan dalam Laporan Keuangan: Analisis pada Pegawai di Daerah Istimewa Yogyakarta dan Jawa Tengah

Risma Wati Dewi; Atika Jauhari Hatta; Frasto Biyanto

doi:10.30587/jcaa.v2i2.6961

Authors

Risma Wati Dewi STIE YKPN Yogyakarta
Atika Jauhari Hatta STIE YKPN Yogyakarta
Frasto Biyanto STIE YKPN Yogyakarta

DOI:

https://doi.org/10.30587/jcaa.v2i2.6961

Keywords:

bystander effect, whistleblowing system, asimetri informasi, tekanan sosial, kecurangan laporan keuangan

Abstract

This research was conducted to investigate the impact of the bystander effect, whistleblowing system, information asymmetry, and financial pressure on the condition of financial reports among employees of the Special Region of Yogyakarta Province and Central Java Province. A total of 102 employees were taken as samples using a purposive sampling method, and data collection was carried out through distributing questionnaires. Data analysis uses Multiple Linear Regression Analysis techniques. Research findings show that (1) the bystander effect variable has a significant positive influence on the condition of financial statements; (2) the violation reporting system variable has a significant positive effect on the condition of the financial statements; (3) the information asymmetry variable has a significant influence on the condition of financial statements; (4) The financial pressure variable also has a significant effect on the condition of the financial statements. These results provide an in-depth understanding of the factors that influence the condition of financial reports in the work environment. The implication is that organizations need to strengthen internal reporting systems, reduce information inequality, and manage financial pressures to prevent conditions from occurring. This research contributes to the context of corporate financial security and integrity and can be a basis for the development of more effective anti-fraud policies in the future..

References

Anak Agung Ayu Evy Putri Indraswari, N. W. (2022). Pengaruh Bystander Effect dan Tekanan Finansial. Hita Akuntansi dan Keuangan Universitas Hindu Indonesia edisi April 2022, 175-185.
Asiah, N. (2017). Pengaruh Bystander Effect dan Whistleblowing. Jurnal Nominal/Volume VI/Nomor 1/Tahun 2017, 6, 109-123.
Bestari, D.S. (2016), Pengaruh Keefektifan Pengendalian Internal, Asimetri Informasi dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi dengan Perilaku Tidak Etis sebagai Variabel Intervening, JOM Fekon, Vol. 3 No. 1 (Februari)
Brink, A., Eller, C., & Gan, H. (2015). Reporting Fraud: An Examination of the Bystander Effect and Evidence Strength. , 18.
Chandra, D., & Ikhsan, S. (2015). Determinan Terjadinya Kecenderungan Kecurangan Akuntansi (Fraud) pada Dinas Pemerintahan Se Kabupaten Grobogan. Accounting Analysis Journal, 4.
Dandi, M., & Purnamasari, P. (2021). Pengaruh Bystander Effect Terhadap Kecurangan Laporan Keuangan. , 7, 307-309.
Dewi, K. Y. (2018). Pengaruh Bystander, Whistleblowing, Asimetri Informasi dan Religiusitas Terhadap Kecenderungan Kecurangan Pada Badan Usaha Milik Desa (BUMDES) di Kecamatan Busungbiu. JIMAT Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 9.2.
Gunayasa, I. Made Restu, and Ni Wayan Alit Erlinawati. (2020). Pengaruh Moralitas Individu, Religiusitas Dan Bystander Effect Terhadap Kecenderungan Kecurangan Akuntansi (Fraud), 650-680.
Janitra, W. (2017). Pengaruh Orientasi Etika, Komitmen Profesional, dan Sensitivitas Etis terhadap Internal Whistleblowing (Studi Empiris Pada SKPD Kota Pekanbaru). JOM Fekon, 4, 1208-1222.
Jensen, M., C., dan W. Meckling, 1976. “Theory of the firm: Managerial behavior, agency cost and ownership structure”, Journal of Finance Economic 3:305360,
Kadek Yulis Diana Dewi, P. E. (2018). Pengaruh Bystander Effect, dan Whistleblowing, Asimetri Informasi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, Vol: 9 No: 2 Tahun 2018, 9, 130-147.
Ni Kadek Siska Agusyani, E. S. (2016). Pengaruh Whistleblowing system dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Pada Pengelolaan Keuangan Penerimaan Pendapatan Asli Daerah; Studi Pada DInas Pendapatan Daerah Kabupaten Buleleng. e-Journal Universitas Pendidikan Ganesha Vol. 6 No.3 .
Ni Putu Agustina Widyawati, E. S. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud dalam Pengelolaan Dana BUMDES. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, Vol: 10 No: 3 Tahun 2019, 368-379.
Ni Wayan Redini Nariya Wati, S. A. (2021). Persepsi Karyawan pada Fenomena Bystander Effect dan Whistleblowing terhadap Fraud Akuntansi. Hita Akuntansi dan Keuangan Univeristas Hindu Indonesia Edisi Juli 2021, 84-100.
Nufus, H., & Helmayunita, N. (2023). Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan. Jurnal Eksplorasi Akuntansi.