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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Bisnis dan Kewirausahaan Jurnal Pengabdian Pada Masyarakat
Lu'lu' Nafiati
Universitas Ahmad Dahlan
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Journal : Jurnal Bisnis dan Kewirausahaan

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Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan Lu'lu' Nafiati; Rintan Nuzul Ainy
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 3 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v18i3.289-300

Abstract

Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to reduce fraudulent financial reporting. This study aims to examine the effect of internal audit and religiosity on fraudulent financial reporting behaviour. Using an experimental study design, subjects were randomly assigned to two internal audit conditions (strong and weak) and their level of religiosity was measured (low and high). The results showed that a strong internal audit could mitigate fraudulent financial reporting behaviour. On the other hand, high religiosity does not affect fraudulent financial reporting behaviour. This paper differs from previous studies that examined fraudulent at the behavioural stage and no longer at the intention stage. This study also contributes to providing solutions to reduce fraudulent financial reporting behavior by using a combination of external factors (strong internal audit) and individual internal factors (religiosity).
Co-Authors Fanani Arief Ghozali Fatwa Tentama Herman Yuliansyah Herman Yuliansyah Intan Resti Riana Rintan Nuzul Ainy Sudarsono, Bambang Sulistyawati Sulistyawati Sulistyawati Surahma Asti Mulasari Surahma Asti Mulasari Tri Wahyuni Sukesi