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ANALYSING THE INFLUENCE OF INTERNAL CONTROL

COMPLIANCE AND
COMPENSATION SYSTEM AGAINST UNETHICAL BEHAVIOR AND
ACCOUNTING FRAUD TENDENCY
(Studies at State University in East Java)
By:
Siti Thoyibatun
Universitas Negeri Malang
Email: drb_0112@yahoo.com
Made Sudarma
Universitas Brawijaya Malang
Eko Ganis Sukoharsono
Universitas Brawijaya Malang
Abstract
This study aimed to test and obtain empirical evidence of the influence of internal
control compliance and compensation system to the unethical behavior and the
tendency of accounting fraud. Research was conducted at universities under the
auspices of the Ministry of National Education and Ministry of Religious Affairs
in East Java. Survey was carried out against all the respondents consisting of
officials as budget users, accounting implementer and all parties involved in the
preparation of accountability report. Of the 330 questionnaires distributed there
are 146 returned (response rate 44.24%). Of these only 130 are worth analyzing.
The results of the analysis led to the conclusion that internal control compliance
negatively affects the unethical behavior and the tendency of accounting fraud.
While, compensation systems do not affect the unethical behavior, however
compensation systems have a positive impact on accounting fraud tendency.
Keywords: Internal Control compliance, compensation systems, unethical
behavior, accounting fraud tendency
1.Introduction
Accounting Fraud Tendency (AFT) has been received a lot of media attention
as an open and widely occurance dynamic. There is opinon that AFT is
interchangeable with corruption tendency in definition and terminology due to the
involvement of several elements that is consist of disclosure of fallacious facts,

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violation of rules or entrusted trust, and omition of critical facts (Soepardi,

2007:24). AFT is indicated from the form of deliberate policies and actions for the
purpose of deception or manipulation to the detriment of other parties. AFT
includes various forms, such as the tendency of corruption, misuse of assets
tendencies, and disclosing a deceptive accountability reports tendencies.
AFT cases in Indonesia occurred in the private sector or public sector was
virtually the same shape, only differ in terms of place or object alone. In the
public sector, AFT is in the form of budget leak. For example, the case of Budget
Regional (APBD) deviation involving a former deputy chairman of parliament
Sidoarjo for 1999-2004 period and a number of other members, deviation of
Parliamentary budget of Malang Regency for 1999-2004, Regional budget
manipulation of Blitar district by the head of finance and the regent of Blitar, and
abuse of general allocation funds (DAU) in 2001 in Sumenep involving the
district secretary, and misuse of credit funds for Farmers (KUT) which involves
the head of Parliament of Sidoarjo for the years 2004-2009 (www.tempo
interaktif.com.id March 23, 2005, www.tempo interaktif.com.id December 30,
2004).
Several government agencies as a public institution do not depart from such
condition. The condition is characterized by the results of TA project reports of
2004 and 2005 showed that the Internal Control Compliance (SPI) has strived to
improve control over the activities but not sufficient to prevent irregularities and
weaknesses in financial management (BPK, 2006). Other forms is discovered
from the results of compliance testing that revealed the existence of non-material

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items that have an impact on the fairness accountability report (BPK, 2005 and
2007).
Agency theory describes the organization as a cooperative relationship
between principals and agents (managers) based on the agreed contract (Jensen
and Meckling, 1976). Both sides base their cooperation objectives for the interests
of achieving material utility in order to realize its existence as homo-economicus.
These conditions allow the clash of interests between both sides as each wanted to
achieved maximum benefit for themselves. Conflict of interest raises the
possibility that managers to behave unethically and tend to conduct accounting
fraud as a step to defend their interests.
Managers as individuals is no different from normal human being in general,
which have self-interest to achieve his own welfare. Therefore, when there is a
conflict between managers and principals so that the manager's behaving away
from the agreed contract, the contract can be improved through revision on
compensation system and increase the cost control through re-designing Internal
Control System (Baiman, 1990).
Based on the above assertion, it can be expected that if the compensation
and the proposed IC is considered adequate, the occurrence of unethical behavior
and AFT can be suppressed. However, base on the fact that occurred in public
companies and State Owned Enterprises (SOEs) in Indonesia show differenct
case. On those agencies, it is found that even when the compensation is adjusted
and is considered adequate but it is not reduce unethical behavior and AFT
(Wilopo, 2006). This is not consistent with previous findings which say that

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adequate incentives will be sufficiently surpress AFT and unethical behavior

(Wang, 2002).
Therefore, this study intended to explore the perceptions of accounting
implementer, preparer of accountability reports, and the parties involved in the
use of budget to analyze the effects of ICS and Compensation system against
unethical behavior and aft on a different object, that is State Universities. The
difference with previous studies are: (1) the indicator of compensation system
from previous research is based on physical performance as a key factor, whereas
in this study is based on physical performance and ethics, (2) previously internal
control effectiveness is measured based on Standard Professional for Public
Accountant or SPAP (IAI, 2001 ), whereas in this research it was added with
checklist of COSO (1998) to measure the effectiveness of the participant for ICS,
(3) previous research used abusive behavior of management in resources use to
measure unethical behavior, it is not used anymore because it overlaps with the
indicator of AFT.
As for the research questions are: (1) Does the objectives of Internal Control
Compliance negatively influence unethical behavior? (2) Does the objectives of
Internal Control Compliance negatively affect the AFT? (3) Is compensation
system negatively affect unethical behavior? and (4) Is compensation system
negatively affect AFT?

2.Literature Review and Hypothesis Development

Accounting Fraud Tendency (AFT)

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The tendency is defined as "more interested in ..."; but not always interested
in ... (Daryanto, 1997:138), who concluded that the behavior has consist a lot of
values towards the things that he is interested in. Thus, AFT has been interpreted
as a fraud regardless of its degree since fraud was not raised continuously.
Therefore, the study of previous research in this study was based on various
studies that focus on fraud issues.
IAI (2001) describes accounting fraud as an inaccurate financial reporting
and assets. In relation to financial reporting, the forms of AFT are: (a)
manipulation, falsification, or alteration of accounting records or supporting
documents as a source of data for financial statements disclosure, (b) any false
representation in or omission from the financial reports of events, transactions, or
other significant information, and (c) any intentional application wrong
accounting principles relating to amount, classification, presentation, or
disclosure. Inaccuracy of assets may be in the form of theft, or misuse or improper
treatment of assets supported with false documentation or misleading and
concerning one or more individuals among management or employees, or any
third party.
The explanation shows that the accounting fraud by the management can
be done by using a variety of sources both in the form of counterfeiting fraud or
concealment of evidence of the transaction, the presentation of information and
financial reports that are not true, or misstatement due to improper treatment of
the asset (Lin et al., 2003).

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Interpretive study based on theories and approaches commonly used in

criminology, discuss issues of accounting fraud as an integrative form influenced
by the existence of crime deliberately aimed at the organization, lack of social
institutions and regulation, and the results of observation by person or group of
people on their environment. Empirical evidence shows the existence of AFT in
the private sector or public sector in nearly the same form (Khera, 2001; Wilopo,
2006; CPC, 2005 and 2007; and www.tempo interaktif.com.id March 23, 2005)

Unethical behavior
Unethical behavior is behavior that deviates from the main task or goal that
has been agreed upon (Dijk, 2000: 297). So, unethical behavior should not be
morally acceptable in the general community since it is resulted in danger to
others and the environment (Beu and Buckley, 2001). In practice unethical
behavior has a complex pattern. The complexity symptom of unethical behavior
depends on the interaction between personal characteristics with the appearing
social phenomena , environmental, and complex psychological factors (Buckley et
al., 1998:284). Therefore, it is sometime difficult to describe the pattern of
unethical behavior.
In previous studies it is mentioned that the unethical behavior consist of
abuse of official position, organizational resources, power, and passive behaviors
with respect to position and power (Tang and Chiu, 2003). In this study the
behavior of misused of organizational resources are not used as an indicator of
unethical behavior because it is part of AFT. Dallas (2002) suggests that unethical

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behavior resulted in unhealthy climate in the workplace and encourage the

emergence of AFT (Victor et al., 1993), and interfering performance
accountability (Dijk, 2000).

The Impact of Internal Control Compliance on unethical behavior and AFT.

Organizations need to demonstrate the expected behavior in the more clearly
forms through the ICS and instill the understanding to every individual in the
organization that their activities will be compared to the standard (Beu and
Buckley, 2001). If internal control is implemented effectively, ethical values will
be integrated with the behavior of members of the organization so that the
appearance of unwanted behavior (not ethical) can be compressed (D'Aquilla,
1998; D'Aquilla, 2001).
Implementer of ICS forms a particular work pattern, which affects the
employee's decision style (Sims and Keon, 1999; Touby, 1994). Internal control is
a process that can assure the reliability of financial reporting because ICS
describes a set of rules or principles that guide the action of members of the
organization in order to cultivate the habit of ethical behavior (Schminke, 2001;
Boynton et al., 2002).
H.1 : The objectives of Internal Control Compliance is negatively affect
unethical behavior.
H.2 : The objectives of Internal Control Compliance is negatively affect AFT.

The Impact of Compensation System on unethical behavior and AFT.

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To resolve the conflict in order to control the behavior of managers hence

they consider the interests of principals is by revising the contract through a
correction of the compensation management system (Jensen and Meckling, 1976;
Watts and Zimmerman, 1986; Baiman, 1990). If the planning of incentive
structures is improved, it will affect how managers behave in achieving
performance (Luthans, 2002). These influences on certain conditions have a
positive direction (Conyon and Peck, 1998) and the other conditions have
negative relationship with the profitability of the organization but has a positive
relationship with growth and size of organization (Abdullah, 2006).
H3: compensation system is negatively affect unethical behavior.
H4: compensation system is negatively affect AFT.
Based on the above hypothesis, the framework of this research is presented on the
figure below:

Figure 1. Research Framework

Internal Control
Compliance

( X1)

Compensation
system
( X2)

Unethical
behavior
( Y1)

AFT
( Y2
)

3. RESEARCH METHODOLOGY
3.1. Types of Research
Type of research: the confirmatory survey research (Newman,
1991:128,150). Focus: studying the behavior of managers and all staff who

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received the delegation of authority and duty to be involved in preparing

performance accountability report based on the rules applied under their own
opinions. Data collection is using a questionnaire (Appendix 3) in four months
(July to October 2008). The models to be confirmed are:
Y1 = a + b1X1 + b2X2 + e
Y2 = a + b1X1 + b2X2 + e
Where: Y1 = unethical behavior
a = intercept
b1-b2 = regression coefficients
X1 = Internal Control Compliance
X2 = Compensation system
3.2. Research Object.
AFT is expressed through the organization of accounting and accountability
reports presented by each accounting entity. Therefore, the unit of analysis in this
study was an officer and all parties who received the delegation of authority and
responsibility to engage in the use of budgeted funds, the implementer of
accounting, and preparer of accountability report.
All populations are given the opportunity to fill in the questionnaire to
obtain information relating to all the existing diversity. As for the respondents:
chairman, chief financial officer, head of the administration, official of general
affairs and equipment, and official of financial affairs and personnel that have
direct involvement with the use of budgets, implementation of accounting and
accountability report preparation (PP no. 23/2005 Article 32: 22).

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Of the 360 questionnaires sent, only 146 returned (response rate = 40.56%).
There are 130 responses worthy of analysis and fully filled. The number of
respondents and questionnaire is presented in Annex 1.

3.3.

Research

Variable:

Measurement,

Operational

Definition,

and

Indicators.
All variables except for performance accountability are measured by Likert
scale of 1-5 as a measure of the response (Hartono, 2004: 66-67). The data for
performance accountability as observable variable is obtained in the form of
percentages. Operational definitions of variables are as follows:
1. Unethical behavior is behavior that is not classified as legal and morally
acceptable within the organization concerned.
2. Accounting Fraud Tendency, is the existence of indicator, the direction of
behavior, or other signs that prove the occurrence of deliberate errors in
action and policy in presenting the disclosure in financial report and asset
management for the purpose of achieving personal benefit/interest and
make the other person as the aggrieved victim.
3. Performance Accountability, is the percentage of achievement of targets as
a form of implementation of tasks on the authority and responsibility
delegated to him.
4. Internal Control Compliance is the compliance level on Internal Control
that are developed and efforts of people involved in supporting the goals
of ICS, which is to provides sufficient confidence in achieving

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effectiveness, efficiency, compliance to rules and regulations, and

reliability financial statement presentation.
5. Compensation system is the determinant of the number of standard
honorarium and other facilities (other than the welfare as the basic salary)
as the right of managers based on their own interpretation.
Indicators of each variable was developed based on previous research after it was
determined that the selected indicators have substantial validity when compared
with previous research indicators. Indicators are presented in Annex 2 (the
condition after the pilot-test instrument).

3. RESULT AND DISCUSSION

3.1. Validity and Reliability Test of Questionairre
Testing research instruments both in terms of validity and reliability of the
33 respondents pilot study showed that the instruments used are valid. The
correlation value is greater than 0.3 (Masrun in Sugiono, 2002) and the coefficient
of reliability (Cronbach Alpha) is greater than 0.6 (Sekaran, 2003). The complete
validity and reliability tests are presented in Table 1. attached.
3.2. Classical Asumption Test
3.2.1. Normality Test
The results from Kolmogorof Smirnov Test (see Table 2) have shown
that the normal distribution of the model has the probability value of 0570 and
0604 (0.570, 0.604 > 0.05). Therefore, Multiple Linear Model Regression can be
used.

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3.2.2. Serial Correlation Test

Based on the results of DW calculations by using the regression (see Table
3) shows that there is no serial correlation between residuals, so that the variables
are independent (no serial correlation) this is indicated by du < dw < 4-du
(1.760< 1.953, 2.089 <2.240).
3.2.3. Heteroscedasticity Test
Heteroscedasticity test in this research is done using gleijser test. From
Table 4 it can be concluded that the Internal Control Compliance and
compensation system on the absolute residual reveals no heteroscedasticity base
on tcalculated smaller than ttable.
3.2.4. Multicolinearity Test
To detect the existence of multicolinearity can be seen from the Variance
Inflation Factor (VIF). From Table 5 it can be concluded that for the variables
(Internal Control Compliance and Compensation System) does not incur
multicolinearity since VIF values is less than 10.

3.3. Result and Interpretation

3.3.1. The Impact of Internal Control Compliance on Unethical behavior
The results of data analysis showed the regression coefficient of -0344 with
calculated t value of -5816. This value is smaller than t table (-5816 &lt;-1970), so
that H1 is not rejected. These results indicate that the Internal Control Compliance
has significant negative impact of unethical behavior.

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The findings are consistent with the opinion Beu and Buckley (2001) that an
environmental impact (as one component of internal control) on the effort to
suppress the appearance of unethical behavior. This finding is also consistent with
the findings of D'Aquila (1998) that the existence of unethical behavior and
corruption in the accountability report is due to the intention or desire to behave
incorrectly, and due to the chance to do right is not being used.
These results are also consistent with the Sims and Keon (1999) and Schminke
(2001). Sims and Keon (1999) examine the impact of organization environmental
on the decision of the employee. Research shows that organizations that provide
encouragement to made decisions that is ethical, led the workers to incline on
ethical alternatives as well. Schminke (2001) also reported that the organization
that has a set of rules or principles as guidance for the desired behavior, the
organization will have a mechanistic structure and will have stronger ethical
framework for members of the organization.

3.3.2. The Impact of Internal Control Compliance on AFT

The results of analysis showed the regression coefficient of -0382 with
calculated t value of -5332. This value is smaller than t table (-5332 < -1970), so
H2 is not rejected. These results indicate that the Internal Control Compliance has
significant negative effect on AFT.
These findings support the findings Touby (1994) and analysis of Boynton
(2002) which shows that the implementation of the ICS is associated with the
level of fraud or compliance with the rule-making of accountability report.

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These findings support the analysis in the agency theory and consistent
with previous research conducted by Matsmura and Tucker (1992) and Smith et
al. (1997). Matsmura and Tucker (1997) reported that the quality of ICS affect
transaction tests and detailed tests on balance sheet, fraud detection activities, and
events fraud. The more fitting ICS with the goal, the more simple fraud detection
needs to be done. Through a comparative study using comparative statistical
analysis, Smith et al. (1997) also asserted that if the ICS is specifically noted, it
will reduce the budgeted audit fees to audit fraud.
3.3.3. The Impact of Compensation system on Unethical behavior
The results of the analysis showed the regression coefficient of -0087 with
calculated t value of -1342. This value is greater than t table (-1342 < -1970), so
H3 is rejected. This result shows that the variable compensation system does not
have a significant effect on unethical behavior.
These findings do not support the analysis and findings of previous research
that says that compensation system negatively affect the unethical behavior
(Jensen and Meckling, 1976; Watts and Zimmerman, 1986; Baiman, 1990). This
happened probably due to such salary and wage system in State Universities is
based on fixed standard rules and never base their standards on ethical behavior as
a determinant.
3.3.4. The Impact of Compensation system on AFT.
The results of the analysis showed the regression coefficient for 0244 with a t
value calculated for 3106. This value is greater than t table (3106 &lt;-1970), so
H4 is not rejected. This result shows that the compensation system has a

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significant positive impact on AFT. This happened probably due to such

compensation system improvements have not applied in accordance with the
wishes of management.
These findings differ from previous research. Improved incentive structure
planning will affect the way managers behave in achieving performance (Luthans,
2002). The influence of these on certain conditions have a positive direction
(Conyon and Peck, 1998) and the other conditions have a negative relationship
with the profitability of the organization but has a positive relationship with
growth and size of organization (Abdullah, 2006).

5. Conclusion and Recommendations

5.1. Conclusion
This research is intended to re-examine the influence of Internal Control
Compliance and compensation system on unethical behavior and AFT. Research
is carried out on officials who have the authority to use the budget, involved in the
implementation of accounting, and making financial reports at State Universities
in East Java. As a conclusion:
1. Internal Control Compliance is negative influence unethical behavior.
State Universities as an institution in this case has developed
organizational structure and segregation of duties followed by a apparent
working procedures. This condition is also received support from obliged
various parties so that unethical behavior can be surpressed.

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2. Internal Control Compliance is negatively affect AFT. Internal Control

Compliance provide the provisions regarding the procedures to obtain and
use the work advances, purchase of equipment and inventory requisitions,
use of facilities owned, and accountability. These provisions apply to the
relevant parties and monitored by authorized officials. Incorrectness of
these provisions lead to the subsequent payment request process in the
next month, and periodically it is also evaluate by the BPK. These efforts
is useful in suppressing the AFT.
3. Compensation systems have no effect on unethical behavior. There is a
possibility that this happens because the current compensation system does
not fit or do not meet the desire of the officials. Compensation systems are
complex and for State University there is fixed state regulation that has a
different method of calculating compensation as compare to the profitoriented company.
4. Compensation systems have a positive effect on AFT. This is reasonable
since the managers in general tend to be opportunistic.
5.2. Limitations and Recommendations.
1. This study only examine the influence of factors Internal Control
Compliance and compensation system. Future research might use other
factors such as moral or spiritual variables that have non-physical
dimension.

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2. This research was conducted using survey method. Given the unethical
behavior and AFT is a very sensitive issue and tend to be secretive, it is
suggested that this kind of study is equipped with case studies to obtain
complementary information.

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Evil for Hong Kong employees? Journal of Business Ethics. 46 (1):13-27.
Touby, L. 1994. White Collar Crime, Strategic Planning, Recommendations,
Prevention, Embezzlement. The Journal of Business Strategy. 15(3):24-32.
Tyson, T. 1992. Does Believing that Everyone Else is Less Ethical have an Impact
on Work Behavior? Journal of Business Ethics. 11 (9):707-717.
Victor, B., U.K. Trevino, D.L. Shapiro. 1993. Peer Reporting of Unethical
Behavior: the Influence of Justice Evaluations and Social Context Factors.
Journal of Business Ethics, 12/4:253-264.
Wang, H. 2002. Staged-Financing Contracts with Accounting Fraud. Working
Paper. www.ssrn.com. 10 Desember 2006.
Wang Yue, T. 2006. Corporate Securities Fraud: an Economic Analysis. Working
Paper. www.ssrn.com. 7 Januari 2007.
Watt, R.L. and J.L. Zimmerman. 1986. Positive Accounting Theory. New Jersey:
Prentice Hall.
Wilopo. 2006. Analisis Faktor-faktor yang Berpengaruh terhadap Kecenderungan
Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha
Milik Negara di Indonesia. Makalah. SNA 9 Padang.

SNA 12 Palembang
Universitas Sriwijaya
3-9 Nov 2009

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Lampiran 1.
Nama PTN dan Jumlah Entitas Akuntansi di Provinsi Jawa Timur (Keadaan Th. 2007)
Kabupaten / Kota
Surabaya

Nama Perguruan Tinggi / STAIN

Universitas Airlangga
Institut Teknologi Surabaya
Universitas Negeri Surabaya
Institut Agama Islam Negeri
Politeknik Negeri Surabaya
Politeknik Perkapalan Surabaya
Total Surabaya
Malang
Universitas Brawijaya
Universitas Negeri Malang
Universitas Islam Negeri Malang
Politeknik Negeri Malang
Total Malang
Jember
Universitas Negeri Jember
STAIN Jember
Politeknik Negeri Jember
Total Jember
Madura
Universitas Trunojoyo Bangkalan
STAIN Bangkalan
STAIN Pamekasan
Total Bangkalan
Kediri
STAIN Kediri
Tulungagung
STAIN Tulungagung
Ponorogo
STAIN Ponorogo
Tidak ada identitas
Jumlah Keseluruhan

Jumlah
entitas
akuntansi
15
9
12
9
2
2
49
16
9
10
2
37
20
3
2
25
8
3
3
14
3
3
3
134

Sumber: www.dikti.go.id dan www.depag.go.id, data diolah.

SNA 12 Palembang
Universitas Sriwijaya
3-9 Nov 2009

Layak Uji

Jumlah
Responden

Jumlah

42
24
33
24
5
5
133
45
24
27
5
101
57
7
5
69
22
7
7
36
7
7
7
360

21
2
6
18
1
45
12
14
19
45
23
23
6
1
7
1
6
130

16,15
1,53
4,61
13,84
0,77
34,62
9,23
10,77
14,62
34,62
17,69
17,69
4,61
0,77
5,38
0,77
4,61
100

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Lampiran 2. Variabel dan Indikator Variabel.

Variabel
Unethical behavior (Y1)

AFT (Y2)

Internal Control Compliance

(X1)

Compensation system (X2)

Akuntabilitas kinerja (Y3)

SNA 12 Palembang
Universitas Sriwijaya
3-9 Nov 2009

Indikator dan sumbernya

Y1.1:Perilaku pimpinan yang menyalahgunakan jabatan
Y1.2:Perilaku pimpinan yang menyalahgunakan kekuasaan
Y1.3:Perilaku pimpinan yang tidak berbuat apa-apa (Tang dan
Chiu, 2003 dikoreksi dengan IAI, 2001)
Y2.1:salah penyajian
Y2.2:Salah penerapan
Y2.3:Penggelapan aktiva
Y2.4:Penyalahgunaan tanda terima barang (IAI, 2001)
X1.1:Aplikasi SPI dalam bentuk pengendalian khusus sesuai
bidang aplikasinya
XW1.2:Pemantauan dan evaluasi
X1.3:Pengendalian fisik
X1.4:Peran pimpinan dan pejabat dalam mendukung budaya
organisasi
X1.5: Peran pimpinan dan pejabat dalam memastikan adanya pihak
independen yang ikut mengawasi (IAI, 2001; COSO, 1998)
X2.1: Jenis standar kinerja yang digunakan sebagai dasar penentu
kompensasi
X2.2:Dasar promosi jabatan
X2.3:Sosialisasi standar honorarium dan promosi
X2.4:Bobot standar etika dan standar kerja fisik (Dallas, 2002)
Prosentase pencapaian target dibanding target yang direncanakan
(Robbins, 2003, Inpres No 7/1999)

Nomor
pertanyaan
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
17
18
19
20
21
22
23
24
56

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Lampiran 3. KUESIONER
Seluruh pertanyaan berikut tidak berkaitan sama sekali dengan masalah baik/jelek atau
kondite benar/salah atas peran dan tugas Bapak/Ibu.
No
1
2
3
4
5
6
7
8

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

PERNYATAAN
Rekanan yang dilibatkan dalam pengadaan barang adalah bukan dari pihak
eksternal.
Dalam aktivitas pengadaan alat-alat kantor (atau kebutuhan kantor
lainnya), perhitungan harga wajar berdasar survey pasar tidak perlu
digunakan dalam menilai harga penawaran dari pihak eksternal.
Saya menyimpan rasa tidak suka di dalam hati jika ada petugas BPK yang
menanyakan bukti pengadaan tender atas pembelian alat kantor.
Saya menyetujui bila pengadaan perlengkapan kantor dapat dilaksanakan
sendiri secara langsung tanpa memperhatikan jumlah nilainya uangnya.
Penganggaran atas semua program tidak perlu melibatkan berbagai pihak.
Saya cenderung tidak menaruh perhatian terhadap jumlah anggaran Surat
Perjalanan Dinas (SPD) meskipun tidak sesuai dengan jumlah yang
seharusnya.
Bila saya disodori kuitansi kosong atas pembelian bahan-bahan
perlengkapan gedung (atau pembayaran lainnya), maka hal tersebut adalah
menyenangkan
Saya merasa bahagia andaikan biaya perawatan alat kantor (seperti
komputer atau mobil dinas, atau peralatan lainnya) bisa dicatat lebih besar
dari semestinya.
Bila memungkinkan saya selalu mencari kesempatan untuk bisa
merekayasa pencatatan jumlah pembelian perlengkapan kantor agar
laporan keuangan selalu memenuhi syarat.
Bila mengerjakan buku kas tidak perlu berpedoman Standar Akuntansi
yang berlaku (SAP atau SAK), yang penting jumlahnya sudah cocok.
Bila ada kemungkinan, saya memanfaatkannya untuk memasukkan
beberapa kebutuhan lain dalam belanja perawatan gedung kantor.
Saya selalu mencoba cari peluang supaya bisa menambah jumlah hari
bepergian dinas.
Bila saya disodori kuitansi kosong atas pembelian bahan-bahan
perlengkapan (atau pembayaran lainnya), maka hal tersebut adalah
menyenangkan.
Dalam melaporkan kebutuhan yang dibeli setiap bulan sebaiknya saya
laporkan juga bukti pembelian kebutuhan saya sendiri sedikit-sedikit.
Bila laporan keuangan perlu segera diterbitkan, maka otorisasi transaksi
dan bukti pendukung dapat diabaikan.
Saya mendukung bila biaya perawatan gedung dapat dicatat dengan bukti
yang dibuat sendiri.
Saya senang sekali karena pimpinan tidak selalu menanyakan kelengkapan
dan keaslian bukti transaksi atas catatan uang keluar.
Persediaan Alat Tulis Kantor (ATK) di gudang tempat saya bekerja siap
diperiksa hanya pada waktu-waktu tertentu saja.
Pimpinan di tempat saya bekerja menyediakan waktu konsultasi pada jamjam tertentu.
Di tempat saya bekerja, pertanggungjawaban belanja tidak siap diperiksa
sewaktu-waktu.
Honorarium yang diberikan di tempat kerja ini diukur sesuai dengan
prestasi kerja secara fisik tanpa memedulikan kesalahan etika yang pernah
dilakukan.
Promosi di tempat kerja ini didasarkan atas prestasi kerja yang telah
dicapai tanpa dikaitkan dengan masalah etika pekerja
Standar evaluasi kinerja dan promosi tidak diketahui secara jelas oleh
semua karyawan.

SNA 12 Palembang
Universitas Sriwijaya
3-9 Nov 2009

SS

KATEGORI PILIHAN
S
R
TS
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R

TS
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24

Di tempat saya bekerja, semua harus dicapai dalam waktu tertentu

walaupun harus mengabaikan masalah etika.

SS

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Tabel 1: Hasil uji Validitas dan Reliabilitas Instrumen (Ujicoba Instrumen)

Variabel

Unethical behavior
(Y1)

Accounting Fraud Tendency

(Y2)

Kesesuaiaan SPI
(X1)

Compensation system
(X2)

Sumber: Data diolah, 2009

SNA 12 Palembang
Universitas Sriwijaya
3-9 Nov 2009

Item
Y1.1
Y1.2
Y1.3
Y1.4
Y1.5
Y1.6
Y1.7
Y1.8
Y1.9
Y1.10
Y1.11
Y1.12
Y2.1
Y2.2
Y2.3
Y2.4
Y2.5
Y2.6
Y2.7
Y2.8
Y2.9
Y2.10
Y2.11
Y2.12
Y2.13
Y2.14
Y2.15
Y2.16
Y2.17
Y2.18
Y2.19
Y2.20
X1.1
X1.2
X1.3
X1.4
X1.5
X1.6
X1.7
X1.8
X1.9
X1.10
X21
X2.2
X2.3
X2.4
X2.5
X2.6
X2.7
X2.8

Korelasi (r)
R
status
0.615
valid
0.333
valid
0.301
valid
0.302
valid
0.671
valid
0.284
Tidak valid
0.305
valid
0112
Tidak valid
0.446
valid
0.773
valid
0.269
Tidak valid
0.310
valid
-0.358
Tidak valid
0.223
Tidak valid
0.260
Tidak valid
0.835
valid
0.738
valid
0.847
valid
0.222
Tidak valid
0.193
Tidak valid
0.719
valid
0.513
valid
0.558
valid
0.009
Tidak valid
0.695
valid
0.903
valid
0.776
valid
0.758
valid
0.453
valid
0.023
Tidak valid
0.864
valid
0.805
valid
0.718
valid
0.638
valid
0.757
valid
0.609
valid
0.753
valid
-0.317
Tidak valid
0.226
Tidak valid
0.609
valid
0.654
valid
0.641
valid
0.355
valid
0.797
valid
0.590
valid
0.793
valid
0.644
valid
0.574
valid
0.784
valid
0.751
valid

Koefesien
Alpha
status

0.604

0.832

reliabel

reliabel

0.648

reliabel

0.805

reliabel

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Tabel 2: Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

N
Normal Parameters a,b
Most Extreme
Differences

Unstandardiz
ed Residual
130
.0000000
1.42988540
.069
.069
-.056
.784
.570

Mean
Std. Deviation
Absolute
Positive
Negative

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.

One-Sample Kolmogorov-Smirnov Test

N
Normal Parameters a,b
Most Extreme
Differences

Unstandardiz
ed Residual
130
.0000000
1.73248279
.067
.067
-.039
.764
.604

Mean
Std. Deviation
Absolute
Positive
Negative

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.

Sumber: Data primer (diolah)

Tabel 3: Uji Autokorelasi

Model Summaryb
Model
1

R
.596a

R Square
.356

Adjusted
R Square
.346

Std. Error of
the Estimate
1.44110

DurbinWatson
1.953

a. Predictors: (Constant), Sistem Kompensasi (X2), Kesesuaian SPI (X1)

b. Dependent Variable: Perilaku Tidak Etis (Y1)

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Model Summaryb
Model
1

R
.428a

R Square
.183

Adjusted
R Square
.170

Std. Error of
the Estimate
1.74607

DurbinWatson
2.089

a. Predictors: (Constant), Sistem Kompensasi (X2), Kesesuaian SPI (X1)

b. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y2)

Sumber: Data primer (diolah)

Tabel 4: Uji Heteroskedastisitas

Coefficientsa

Model
1

(Constant)
Kesesuaian SPI (X1)
Sistem Kompensasi (X2)

Unstandardized
Coefficients
B
Std. Error
.279
.537
.022
.034
.025
.037

Standardized
Coefficients
Beta

.072
.074

.520
.654
.675

Sig.
.604
.515
.501

t
2.316
1.052
-1.493

Sig.
.022
.295
.138

a. Dependent Variable: absu1

Coefficientsa

Model
1

(Constant)
Kesesuaian SPI (X1)
Sistem Kompensasi (X2)

Unstandardized
Coefficients
B
Std. Error
1.582
.683
.045
.043
-.070
.047

Standardized
Coefficients
Beta
.116
-.164

a. Dependent Variable: absu2

Sumber: Data primer (diolah)

Tabel 5: Uji Multikolinearitas
Coefficientsa

Model
1

(Constant)
Kesesuaian SPI (X1)
Sistem Kompensasi (X2)

Unstandardized
Coefficients
B
Std. Error
13.716
.947
-.344
.059
-.087
.065

a. Dependent Variable: Perilaku Tidak Etis (Y1)

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Standardized
Coefficients
Beta
-.517
-.119

t
14.484
-5.816
-1.342

Sig.
.000
.000
.182

Zero-order

Correlations
Partial

-.589
-.429

-.459
-.118

Part
-.414
-.096

Collinearity Statistics
Tolerance
VIF
.641
.641

1.559
1.559

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Coefficientsa

Model
1

(Constant)
Kesesuaian SPI (X1)
Sistem Kompensasi (X2)

Unstandardized
Coefficients
B
Std. Error
10.939
1.147
-.382
.072
.244
.079

Standardized
Coefficients
Beta
-.534
.311

t
9.533
-5.332
3.106

Sig.
.000
.000
.002

Zero-order

Correlations
Partial

-.348
-.009

-.428
.266

Collinearity Statistics
Tolerance
VIF

Part
-.428
.249

.641
.641

1.559
1.559

a. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y2)

Sumber: Data primer (diolah)

Tabel 6: Hasil Regresi Berganda
Variabel

Unstandardized T hitung Sig.

Coefficients (B)
(Constant)
13.716
Internal Control Compliance
-0.344
-5.816
0.000
Compensation system
-0.087
-1.342
0.182
R
= 0.596
R Square
= 0.365
F hitung
= 35.061
F table
= 3.066
Sign. F
= 0.000

= 0.05 (%)
Keterangan:
Dependen variabel unethical behavior
* Signifikan pada level 5 %, t tabel 5 % = 1.978
Variabel

Unstandardized T hitung
Coefficients (B)
(Constant)
10.939
Internal Control Compliance
-0.382
-5.332
Compensation system
0.244
3.106
R
R Square
F hitung
F table
Sign. F

Keterangan:
Dependen variabel Accounting Fraud Tendency
* Signifikan pada level 5 %, t tabel 5 % = 1.970
Sumber: Data primer (diolah)

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3-9 Nov 2009

= 0.428
= 0.183
= 13.220
= 3.066
= 0.000
= 0.05 (%)

Keterangan
Signifikan
Tidak Signifikan

Sig.

Keterangan

0.000

Signifikan
Signifikan

0.002