Transformative Leadership, Locus Of Control On Fraud Detection And Environmental Performance

Agus Bandiyono

doi:10.24912/ja.v26i3.1063

Authors

Agus Bandiyono Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.24912/ja.v26i3.1063

Keywords: Transformative Leadership; Locus of Control; Environmental Performance; And Fraud Detection.

Abstract

This study aims to determine the effect of transformative leadership, and locus of control on fraud detection with environmental performance as a moderating variable. This research was conducted by the government agency XYZ with a sample of 40 respondents. The data comes from a questionnaire that is filled in by the respondent. The results of this study are transformational leadership has a positive effect on fraud detection, locus of control has a positive effect on fraud detection, the environmental performance has a positive effect on fraud detection, and environmental performance can strengthen the influence of transformational leadership on fraud detection, and environmental performance can strengthen the influence of locus of control on fraud detection.

Author Biography

Agus Bandiyono, Politeknik Keuangan Negara STAN

agusbandiyono@pknstan.ac.id

References

ACFE. (2014). Report to The Nation on Occupational Fraud and Abuse 2014 Global Fraud Study.

ACFE. (2016). Survay Fraud Indonesia. Association of Certified Fraud Examiners, 1–66. https://doi.org/10.1201/9781315178141-3.

ACFE. (2019). Survei Fraud Indonesia. Association of Certified Fraud Examiners, 1–76.

Ahmad, A. (2021). Dampak Locus Of Control, Sikap Keuangan, Pendapatan, dan Religiusitas terhadap Perilaku Keuangan. Management & Accounting Expose, 2(2), 105–115. https://doi.org/10.36441/mae.v2i2.102.

Albert, S. & Z. (2012). Fraud Examination (4e ed.). South-Wertern Chargage Learning.

Alice, A., & Christian, N. (2022). Efektivitas Komite dan Mekanisme Tata Kelola Perusahaan terhadap Pencegahan Kejahatan Keuangan. Owner, 6(1), 176–188. https://doi.org/10.33395/owner.v6i1.546.

de Waal, A. (2018). Increasing organisational attractiveness: The role of the HPO and happiness at work frameworks. Journal of Organizational Effectiveness, 5(2), 124–141. https://doi.org/10.1108/JOEPP-10-2017-0080.

Derila, C. P., Evana, E., & Dewi, F. G. (2020). Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables. International Journal for Innovation Education and Research, 8(1), 37–43. https://doi.org/10.31686/ijier.vol8.iss1.2054.

Dewi. et al. (2021). Pengaruh Locus of Control dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empitis Organisasi Perangkat Daerah Kabupaten Badung). Jurnal Hita Akutansi Dan Keuangan, 2(1), 296–320. https://ejournal.unhi.ac.id/index.php/HAK/article/view/1507.

Dewi, N. K. P. P., & Rasmini, N. K. (2019). Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa. E-Jurnal Akuntansi, 29(3), 1071. https://doi.org/10.24843/eja.2019.v29.i03.p12.

Dewi, S. N. (2019). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan dengan Corporate Sosial Responbiity Sebagai Variabel Intervening. Jurnal Ekonomi Manajemen Sumber Daya, 21(2), 144–150.

Edison, E. dkk. (2016). Manajemen Sumber Daya Manusia. Alfabeta.

Endah Sri, W. dan, Zamzami, & Yudi. (2018). Analisis Komparasi Penerapan Green Accounting (Studi Kasus Pada Industri Batubara Dan Industri Logam Tahun 2014-2016). Jurnal Akuntansi & Keuangan Unja, 3(4), 9–18.

Fade, A. M. R., Basri, Y. M., & Safitri, D. (2022). Fraud on Government: Reviewed From Organizational Ethical Culture, Leadership Style, and Love of Money. Berkala Akuntansi Dan Keuangan Indonesia, 7(1), 113–139. https://doi.org/10.20473/baki.v7i1.32717.

Fausta, G. J. dan N. (2022). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan. Jurnal Eksplorasi Akuntansi, 4(2), 377–389.

Ferry, L., & Ahrens, T. (2016). Using management control to understand public sector corporate governance changes: localism, public interest, and enabling control in an English local authority. Journal of Accounting & Organizational Change, 2(2), 210–222.

Ghufron, M. & Risnawati, N. . (2014). Teori-Teori Psikologi. Ar-Ruzz Media.

Haholongan, R. (2016). Kinerja Lingkungan dan Kinerja Ekonomi Perusahaan Manufaktur Go Public. Jurnal Ekonomi Dan Bisnis, 19(3), 413. https://doi.org/10.24914/jeb.v19i3.477.

Hardinto. et al. (2020). Sisi Gelap Pemimpin Dalam Memotivasi Tindakan Korupsi. Jurnal Akuntansi Multiparadigma, 11(2), 334–354. https://doi.org/10.21776/ub.jamal.2020.11.2.20.

Herianti, E. (2021). Pengaruh Locus Of Control Terhadap Tindakan Kecurangan Dalam Pengadaan Barang Dan Jasa Di Bawah Tekanan Ketaatan. Jurnal Akuntansi Dan Governance, 1(2), 67. https://doi.org/10.24853/jago.1.2.67-78.

Indra, K. (2015). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Pada Karyawan Bank Jatim Cabang Malang). Jurnal Administrasi Bisnis, 3(1), 1–9. https://doi.org/10.1044/jshr.2404.474.

Insurance, T. (2021). Mengenal Istilah Fraud dan 5 Faktor Penyebabnya. Https://Tugu.Com/Artikel/Mengenal-Istilah-Fraud-Dan-5-Faktor-Penyebabnya. https://tugu.com/artikel/mengenal-istilah-fraud-dan-5-faktor-penyebabnya.

Isnin., H. & Y. W. R. (2016). Pengaruh Tata Kelola Perusahaan dan Kinerja Lingkungan Terhadap Nilai Perusahaan. Simposium Nasional Akuntansi XVIII, 11(2), 52–59.

Komsiyah, I. (2016). Kepemimpinan Transformatif Perkembangan dan Implementasinya pada Lembaga Pendidikan. Ta’allum: Jurnal Pendidikan Islam, 4(2), 293–316. https://doi.org/10.21274/taalum.2016.4.2.293-316.

Kreitner, R. dan A. K. (2014). Perilaku Organisasi (9th ed.). Salemba Empat.

Lee, H. W. (2013). Locus of control, socialization and organizational identification. Actual Problems of Economics, 146(8), 322–328.

Mahmood, M., Uddin, M. A., & Fan, L. (2019). The influence of transformational leadership on employees’ creative process engagement: A multi-level analysis. Management Decision, 57(3), 741–764. https://doi.org/10.1108/MD-07-2017-0707

Manosoh, H. (2016). Faktor-Faktor Penyebab Terjadinya Fraud Pada Pemerintah di Provinsi Sulawesi Utara. Jurnal EMBA, 4(1), 484–495.

Miratul Khasanah, E., & Oswari, T. (2018). the Effect of Environmental Performance on Company Value With Financial Performance As Intervening Variable At the Manufacturing Company Listed in Indonesia Stock Exchange. Journal of Business Economics, 23(2), 130–147. https://doi.org/10.35760/eb.2018.v23i2.1818.

Muda, I. & W. E. (2019). Nan analysis on the effect of environmental performance and the implementation of environmental management system (ISO 14001) on the issuer financial performance. Quality-Access to Success, 20, 113–117.

Noviani, N., Nurmala, P., & Adiwibowo, A. S. (2022). Pengaruh Gaya Kepemimpinan, Moralitas Individu, Dan Audit Internal Terhadap Risiko Fraud. Kompartemen : Jurnal Ilmiah Akuntansi, 19(2), 68. https://doi.org/10.30595/kompartemen.v19i2.9149.

Omukhango, M. A. (2016). Locus of Control , Employee Age and Job Satisfaction At Pacis Insurance Company Limited , Nairobi a Research Project Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Business Administration , School of Business.

Prihanto, H., & Watriningsih, W. (2020). Bagaimana Kecurangan Terjadi Di Organisasi Publik? Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 1(1), 18–33. https://doi.org/10.55122/jabisi.v1i1.41.

Putri, A. M., Hidayati, N., & Amin, M. (2019). Dampak Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. E-Jra, 08(04), 149–164.

Rahim, N. & S. P. (2017). Internal control weaknesses in a cooperative body : Malaysian experience. International Journal of Management Practice, 10(2).

Respati, N. W. T. R. (2011). Pengaruh Locus of Control terhadap Sikap Manajer, Norma-Norma Subyektif, Kendali Perilaku Persepsian, dan Intensi Manajer dalam Melakukan Kecurangan Penyajian Laporan Keuangan. Jurnal Akuntansi Dan Keuangan Indonesia, 8(2), 123–140.

Rismayanti, I. A. W., & Putri, I. G. A. M. A. D. (2021). Leverage, Kepemilikan Manajerial, Kinerja Lingkungan dan Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur di Indonesia. E-Jurnal Akuntansi, 31(7), 1667. https://doi.org/10.24843/eja.2021.v31.i07.p05.

Robbins, S.P & Judge, T. . (2014). Perilaku Organisasi (Alih Bahas). PT Intan Sejati.

Rotter, J. B. (2012). The Social Learning Theory of Julian B . Rotter Overview of Theory When.

Saputra, M. F. M. (2020). Pengaruh Kinerja Lingkungan dan Biaya Lingkungan Terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018. Jurnal Riset Akuntansi Tirtayasa, 5(2), 123–138. https://doi.org/10.48181/jratirtayasa.v5i2.8956.

Saricam, H., Yaman, E. & Celik, I. (2016). The Mediator Effect of Loneliness between Perceived Social Competence and Cyber Bullying in Turkish Adolescents. International Journal of Progressive Education, 12(1), 99–107.

Setiawan, R., Andreas, & Nasrizal. (2020). Pengaruh Gaya Kepemimpinan, Pengembangan Mutu Karyawan, Dan Budaya Organisasi Terhadap Pencegahankecurangan: Efektivitas Pengendalian Internal Sebagai Variabel Pemoderasi (Studi Pada Perbankan Bumn Di Pekanbaru). Jurnal Ilmiah Akuntansi, 4(3), 322–329.

Soukotta, V., & Utami, I. (2019). Apakah Gaya Kepemimpinan Mendukung Potensi Pengungkapan Kecurangan Pengelolaan Dana Desa ? Jurnal Online Insan Akuntan, 4(2), 223–238.

Steve, A. & Z. (2012). Fraud Examination (4e ed.). South-Wertern Chargage Learning.

Stone. (2004). Human Resource Management (5th ed.). John Wiley & Sons.

Sudibyo, T. D. (2020a). Pengaruh Gaya Kepemimpinan Terhadap Fraud ( Studi Kasus Pengadaan Barang Di Pt Kaltim Industrial Estate ) Influence of Leadership Style To Fraud ( Case Study on Procurement of Goods in Pt Kaltim Industrial Estate ). Jpsb, 8(1), 79–93.

Sudibyo, T. D. (2020b). Pengaruh Gaya Kepemimpinan Terhadap Fraud ( Studi Kasus Pengadaan Barang Di Pt Kaltim Industrial Estate ) Influence of Leadership Style To Fraud ( Case Study on Procurement of Goods in Pt Kaltim Industrial Estate ). Jurnal Perilaku Dan Strategi Bisnis, 8(1).

Suharto, S. (2020). The Effect of Organizational Culture, Leadership Style, Whistleblowing Systems, and Know Your Employee on Fraud Prevention in Sharia Banking. Asia Pacific Fraud Journal, 5(1), 108. https://doi.org/10.21532/apfjournal.v5i1.141.

Sumbayak, J. S. (2017). Pengaruh Keadilan Organisasi, Sistem Pengendalian Intern, Komitmen Organisasi dan Gaya Kepemimpinan Terhadap Kecurangan (Fraud) (Studi Empiris Pada Kantor Cabang Utama Perusahaan Leasing di Kota Pekanbaru). JOM Fekon, 14(1), 3168–3182.

Syamsudin, S., Imronudin, I., Utomo, S. T., Prakoso, S. T., & Praswati, A. N. (2017). Tata Kelola Korporasi Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Manajemen Dayasaing, 19(1), 63. https://doi.org/10.23917/dayasaing.v19i1.5109.

Tjahjono, M. E. (2013). Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan dan Kinerja Keuangan. Jurnal Ekonomi Universitas Sultan Ageng Tirtayasa, 4(1), 17905.

Tobergte, D. R., & Curtis, S. (2013). The Mediator Effect of Loneliness between Perceived Social Competence and Cyber Bullying in Turkish Adolescents Hakan. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Tuanakotta, T. M. (2014). Audit Berbasi ISA (International Standards on Auditing). Salemba Empat.

Wijayanto, F. L. (2020). Komitmen Organisasi, Kapabilitas, Gaya Kepemimpinan dan Kecenderungan Fraud di Sektor Pemerintahan (Persepsi Aparatur Sipil Negara di Kota Salatiga). Jurnal Ilmu Sosial Dan Humaniora, 9(1), 120–130. https://doi.org/10.23887/jish-undiksha.v9i1.24422.

Zahir Accounting. (2022). Cara Efektif Mendeteksi Kecurangan (Fraud) di Akuntansi. Https://Zahiraccounting.Com/Id/Blog/Cara-Efektif-Mendeteksi-Kecurangan-Fraud-Dalam-Profesi-Akuntansi/. https://zahiraccounting.com/id/blog/cara-efektif-mendeteksi-kecurangan-fraud-dalam-profesi-akuntansi/.