Hedonism, Religiosity, and Fraud In Financial Statements
Abstract This research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and ext...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
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Lembaga Penelitian Universitas Swadaya Gunung Jati
2023-07-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/7667 |
| _version_ | 1797787736400199680 |
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| author | Dwiya Endah Pandu Probowati Anis Chariri Jaka Isgiyarta |
| author_facet | Dwiya Endah Pandu Probowati Anis Chariri Jaka Isgiyarta |
| author_sort | Dwiya Endah Pandu Probowati |
| collection | DOAJ |
| description | Abstract
This research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained.
Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity.
Abstrak
Penelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga.
Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas. |
| first_indexed | 2024-03-13T01:26:07Z |
| format | Article |
| id | doaj.art-5054fbe864124fdfac71900874b65ee9 |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-03-13T01:26:07Z |
| publishDate | 2023-07-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-5054fbe864124fdfac71900874b65ee92023-07-04T15:41:41ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912023-07-01718610410.33603/jka.v7i1.76673087Hedonism, Religiosity, and Fraud In Financial StatementsDwiya Endah Pandu Probowati0Anis Chariri1Jaka Isgiyarta2Universitas DiponegoroUniversitas DiponegoroUniversitas DiponegoroAbstract This research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained. Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity. Abstrak Penelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga. Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas.https://jurnal.ugj.ac.id/index.php/jka/article/view/7667 |
| spellingShingle | Dwiya Endah Pandu Probowati Anis Chariri Jaka Isgiyarta Hedonism, Religiosity, and Fraud In Financial Statements Jurnal Kajian Akuntansi |
| title | Hedonism, Religiosity, and Fraud In Financial Statements |
| title_full | Hedonism, Religiosity, and Fraud In Financial Statements |
| title_fullStr | Hedonism, Religiosity, and Fraud In Financial Statements |
| title_full_unstemmed | Hedonism, Religiosity, and Fraud In Financial Statements |
| title_short | Hedonism, Religiosity, and Fraud In Financial Statements |
| title_sort | hedonism religiosity and fraud in financial statements |
| url | https://jurnal.ugj.ac.id/index.php/jka/article/view/7667 |
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