THE DETERMINANTS OF ACCOUNTING FRAUD TENDENCIES AND THEIR IMPLICATIONS FOR THE ACCOUNTABILITY OF FINANCIAL

STATEMENTS

Nurhayati¹, Ni Ketut Surasni², Lilik Handajani³Magister Of Accounting, Mataram University, Indonesia

Corresponding Author : Nurhayatinurhayati.stiebima@gmail.commobile : +62-852-3965-3616

THE DETERMINANTS OF ACCOUNTING FRAUD TENDENCIES AND THEIR IMPLICATIONS FOR THE ACCOUNTABILITY OF FINANCIAL

STATEMENTS

Nurhayati¹, Ni Ketut Surasni², Lilik Handajani³Magister Of Accounting, Mataram University, Indonesia

email¹ : nurhayati.stiebima@gmail.comemail² : rasnni_mltr@yahoo.comemail³ : lilik_handa@yahoo.com

Abstrak

This study aims to examine the influence of internal control systems and information asymmetry on the tendency of accounting fraud and its implications on the accountability of financial statements at PT. Telkomsel Bima Branch. Technic of sample interpretation was done with purposive sampling toward 48 respondents who were employees directly involved in financial management, planning, preparing financial report and billing. The instrument of data analysis used Smart PLS 3.0. The results of research showed that the internal control system has negative and insignificant effect on the tendency of accounting fraud, while information asymmetry has a positive and significant effect on the tendency of accounting fraud. Furthermore, the tendency of accounting fraud has a negative and significant effect on the accountability of financial statements. The implications of this research can be useful for management, shareholders, investors and government to take steps to improve understanding and accuracy in anticipating the tendency of accounting fraud as well as to realize accountability of financial statements.

Keywords : Internal Control System, Information Asymmetry, Accounting Fraud Tendencies and Financial Statement Accountability.

1. INTRODUCTIONState-Owned Enterprises (BUMN) according to Law Number 19 Year 2003 is a

business entity which is wholly or partly owned by the state through direct participation derived from separated State property. BUMN as economic actors have an important role in the implementation of the national economy in order to realize the welfare of the community, therefore the stewardship and supervision must be done professionally (www.bpkp.go.id, 2014).

PT. Telekomunikasi Indonesia, Tbk here in after referred to as PT. Telkom is a BUMN engaged in information and telecommunications. The Government of the Republic of Indonesia has 52.47% of the total shares of PT. Telkom issued and outstanding. PT. Telkom has several subsidiaries, one of which is PT. Telkomsel, a cellular telecommunications operator that started commercial operations in 1995 and is a pioneer for various mobile telecommunications technologies in Indonesia. Telkomsel from its parent company,

PT. Telkom (65%) and Sing Tel Mobile (35%) continue to develop the mobile telecommunication services to reinforce its position as a service provider mobile lifestyle.

In the development of its business, there are a number of cases of fraud were recorded by Indonesia Corruption Watch (ICW) found indications of corruption around Rp. 10.484 trillion in some SOEs. This finding is based on 57 cases that have been revealed, one of which is a case of corruption project VoIP PT. Telekomunikasi Indonesia, Tbk. With a subsidiary of PT. Telkomsel with an indication of pulse manipulation that caused a state loss of more than 100 billion. In addition, there is a case of misappropriation of funds in the procurement project of internet service center car from Indonesian Telecommunication Provider and Financing Management Center (BP3TI) Ministry of Communications and Informatics RI (www.suarapembaruan.com, 2013). Then the irregularities are the procurement of building renovation projects, Telkomsel's Base Transceiver Station (BTS) swap project and SIM Card procurement for Telkomsel Cash, with alleged fraud up to 10 billion (www.kantor politik.com news, 2014).

A weak internal control system is one of the opportunities that leads to the tendency of accounting fraud. According to Rani and Yane (2015) quoted from Warren et al. (2006: 235), an internal control system is a policy and procedure that protects the company's assets from misuse, ensures that business information is presented accurately and ensures that laws and regulations have been followed, in which a company uses internal controls to direct their operations, Protect assets and prevent abuse of their systems.

In the research Kusumastuti and Meiranto (2012), explains that a weak internal control system makes a person not afraid to perform actions that harm the organization, because the action they do not detected by anyone.

Another factor that also triggers fraud occurs is information asymmetry. Asymmetry of information is a situation where not all of the circumstances known to the parties (the agent and principal), and as a result, when some consequences are not considered by the parties (Hendriksen, 2008: 222). According to research Najahningrum (2013) states that if there is information gap between the user and the manager, it will open the opportunity for the fund manager to commit fraud.

Accountability of financial statements is the responsibility of public institutions to use public institutions economically, efficiently and effectively, no waste and leakage of funds, and corruption (Pradnyani, 2014). Thoyibatun's (2009) study confirms that the decrease or increase accountability of financial statements is caused by several factors one of which is due to the tendency of accounting fraud.

There are several theories related to fraud or fraud, one of these theories is fraud triangle theory or fraud triangle theory was first coined by Cressey (1953), as quoted in the study Gagola (2011). In commenting on the fraud triangle theory that the fraud triangle consists of three components: the chance (opportunity), pressure (pressure) and rationalization (rasionalization). chance (opportunity) to do tendency accounting fraud can be minimized by improving the internal control system and the system of compensation, because the character of someone who is under pressure (pressure) is supported by the chance (opportunity) owned will rationalize (rasionalization) something though contrary to the rules.

Agency theory (Agency Theory) proposed by Jensen and Meckling (1976), may explain the asymmetry of information between the principal (shareholders or owners of PT. Telkomsel) demanding accountability to the financial statements as the management agent.

Goal setting theory (the theory of goal setting) proposed by Locke (1968) is one form of motivation theory emphasizes the importance of the relationship between the objectives with the resulting performance. In this study, the goal setting theory explains the effort to achieve the purpose of preventing the occurrence of accounting fraud so that the financial statements presented really reflect the real financial condition of PT. Telkomsel Bima Branch.

Some previous studies that examined the effect of internal control systems on the tendency of accounting fraud were carried out by Rani and Yane (2015), Nurul and Badjuri (2015), Sintadevi (2015), Pramudita (2013) and Lia (2013) found that internal control systems negatively affected Significant to the tendency of accounting fraud. While Kusumastuti and Meiranto (2012) and Anastasia, et al. (2014) indicates that the internal control system has no effect on the tendency of accounting fraud because there are some internal control system indicators that have not been fully met or implemented properly.

Furthermore, previous studies that examined the effect of information asymmetry on the tendency of accounting fraud performed by Rani and Yane (2015) and Nurul and Badjuri (2015) indicate that information asymmetry has a significant positive effect on the tendency of accounting fraud. This shows the high gap in the company's internal financial knowledge that causes the manager to have a great opportunity in manipulating the financial statements. Contrary to previous findings, Kusumastuti and Meiranto (2012) studies of information asymmetry have no effect on the tendency of accounting fraud. This indicates that not all the actions and decisions made by management (agents) can be observed by the owner of the company (the principal).

Referring to the related phenomena and the results of previous studies showing various findings. Some reasons that at once motivate and make the originality of this research. First, until now the tendency of accounting fraud is a very related issue in the effort to realize the accountability of financial statements which in previous studies provide relatively limited evidence. Secondly, in the previous study, the relationship between variables was mostly tested by multiple linear regression analysis. While in this study using analysis tools Partial Least Square (PLS), which measures the variables construct reflected by indicators that describe the construct so as to provide a clearer picture of the phenomenon under study.

Based on the above explanation, the problems that will be discussed through this research are (1) Is the internal control system, compensation and information asymmetry affect the tendency of accounting fraud, (2) Does the tendency of accounting fraud affect the accountability of the financial statements. Furthermore, the purpose of this study is to test and find empirical evidence on the influence of internal control systems, compensation and information asymmetry on the tendency of accounting fraud. Furthermore, the purpose of this study is to examine the effect of the tendency of accounting fraud on the accountability of financial statements at PT. Telkomsel Bima Branch.

2. LITERATURE REVIEW AND DEVELOPMENT HYPOTHESIS2.1 Literature Review2.1.1 Fraud Triangle Theory

Fraud Triangle Theory is a theory put forward by Donald Cressey (1953) after a study of 200 employees jailed for stealing money companies (embezzlers) (Tuanakota, 2016: 205). In this research the embezzlers Cressey interested in the so-called "trust violators" or "trust violators," those who violate the trust or mandate entrusted to them. The

subsequent development of Cressey hypothesis known as the fraud triangle consisting of three causes of the reason people commit fraud, namely : opportunity, pressure and rasionalization. Fraud triangle theory in this reseach is to clarify the relationship a opportunity, pressure and rasionalization to the tendency of the accounting fraud through internal control system variables.

2.1.2 Agency TheoryJensen and Meckling (1976) states that the main principle of this theory assert their

working relationship between the parties authorize (owner / principal) with those who received the authority (manager / agent). In the Agency Theory, the agency relationship arises when the principal employs an agent to provide a service and then delegate the authority for decision-making at the agency tersebut.Teori agent used in this study to solve the problems which occur in the agency relationship (agency problems). The problems that arise due to the divergence of interests between the principal (as shareholders, investors and the government as a fiduciary) Agent (management of PT. Telkomsel Bima Branch as the receiver of the mandate) to create asymmetry of information. If there is information gap between the user and the manager, it will open the opportunity for the fund manager to cheat.

2.1.3 Goal Setting TheoryTheory of goal setting (goal setting theory) by Edwin Locke (1960), tried to explain

the relationship between the objectives of the behavior. This theory's basic rule is the determination of the goals consciously. Objectives that are quite difficult, specific and whose statements are clear and acceptable to the workforce, will result in higher performance and achievable goals. Goal Setting Theory in this study is used to describe achieving the objectives of prevention of accounting fraud so that the financial statements accurately reflect the financial condition. Telkomsel Bima Branch.

2.1.4 Accounting Fraud TendenciesAccording Sorunke (2016) cheating or fraud is a fraud planned. For example,

misstatements, hiding or not disclosing material facts to the detriment of others.  Than, according to the Indonesian Institute of Accountants (IAI, 2012) describes accounting fraud as: (1) misstatements a rising from fraud in financial reporting misstatement or deletion intentionally amount or disclosure in financial statements to deceive the users of financial statements, (2) Food items a rising from undue treatment of assets (often referred to as misuse or embezzlement) relating to the theft of entity assets resulting in financial statements are not presented in accordance with generally accepted accounting principles in Indonesia.

2.1.5 Internal Control SystemKrismadji (2008: 219), internal control system is a method used to maintain or protect

assets, produce reliable information, improve efficiency and to protect management policies. According to COSO in Tunggal (2010: 232), the internal control system consists of interrelated components, namely: control environment, risk assessment, control standards, and monitoring.

2.1.6 Information AsymmetryAccording to Hendriksen and Van Breda (2008: 222) cited by Rani and Yane (2015)

defines information asymmetry is a situation where not all circumstances are known by both parties (agents and principals) and as a result, when certain consequences are not

considered by Such parties. Two typical examples concerning the information asymmetry in agency theory, the moral chaos (moral hazard) and adverse selection (adverse selection).

2.1.7 Accountability of Financial StatementsAccountability implies accountability, either by persons or bodies elected, for choices

and actions. The financial statements are a form of financial information disclosure.Disclosure means providing useful data to those in need (Mulyana, 2008: 53).

Based on Financial Accounting Standards (SAK, 2017) qualified financial statements have qualitative characteristics so that the information in the financial statements is useful for the user. The qualitative characteristics are primary and secondary. Primary qualitative composed of relevance and reliability, while the secondary qualitative consists of comparability and consistensi.

2.2 Hypothesis Development2.2.1 Influence of Internal Control System on Accounting Fraud Trend

Fraud Triangle Theory consists of three components, that is : opportunity, pressure and razionalization. Opportunity is a condition that allows a person to cheat. Opportunities for cheating will usually arise if the internal control of an organization is weak (Gagola, 2011). The role of internal control is very important because internal control is a process designed to provide reasonable assurance about achieving management objectives on the reliability of financial statements, effectiveness and efficiency of operations (Arens, 2008: 412). Several previous studies that examined the effect of internal control systems on accounting fraud tendencies by Rani and Yane (2015), Nurul and Badjuri (2015) and Lia (2013) found that internal control systems negatively influenced the tendency of accounting fraud. This shows that the internal control system has been run effectively and adequately. While Kusumastuti and Meiranto (2012), Sintadevi (2015) and Pramudita (2013) indicate that the internal control system has no effect on the tendency of accounting fraud because there are some indicators of internal control system that have not been fully fulfilled or implemented properly.

The existence of a good internal control system will reduce the level of fraud that will be done, on the contrary if the quality of the internal control system is bad, then it will be an opportunity for employees to do the tendency of accounting fraud. On the basis of the description, the hypothesis in this study are:H1 : Internal control system has a significant negative effect on the tendency of

accounting fraud2.2.2 Influence of Information Asymmetry on Fraudulent Accounting Trends

Agency theory (Agency Theory) proposed by Jensen and Meckling (1976), has focused on two individuals, namely principal and agent where both the principal and the agent both have different interests, they tend to maximize their own interests. So if the principal can not observe the agent properly, there will be the problem of agency (agency problems) that the information asymmetry in the form of moral hazard and adverse selection. If there is information asymmetry between the user and the manager, it will open the opportunity for the fund manager to cheat.

The results of previous studies that examined the effect of information asymmetry on the tendency of accounting fraud performed by Rani and Yane (2015) and Nurul and Badjuri (2015) indicate that information asymmetry has a significant positive effect on the tendency of accounting fraud. This shows the high gap in the company's internal financial knowledge that causes the manager to have a great opportunity in manipulating the

financial statements. Contrary to previous findings, Kusumastuti and Meiranto (2012) studies of information asymmetry have no effect on the tendency of accounting fraud.This indicates that not all the actions and decisions made by management (agents) can be observed by the owner of the company (the principal).

Thus it can be concluded that the higher the information asymmetry the higher the opportunity for the occurrence of the tendency of accounting fraud. On the basis of the description, the hypothesis in this study are :H2 : Information Asymmetry has a significant positive effect on the tendency of

accounting fraud2.2.3 The Influence of Accounting Fraud Tendency to Financial Statement Accountability

Goal setting theory is a theoretical concept that emphasizes the importance of the relationship between the objectives with the resulting performance. In this study, Goal setting theory suggests that an individual committed to the goal. The commitment affects its actions and affects the consequences of its performance. The theory describes the effort to achieve the goal in order to prevent the occurrence of the tendency of accounting fraud so that the financial statements presented really reflect the real financial condition of PT. Telkomsel Branch Bima.

Thoyibatun's research (2009) asserts that the decrease or increase accountability of financial statements is caused by several factors one of which is due to the tendency of accounting fraud. Pradnyani (2014) states that the lower the level of fraud found in the organization, the higher the accountability level of financial statements and vice versa, the higher the fraud rate the lower the accountability of financial statements. On the basis of the description, the hypothesis in this study are:H3 : The tendency of accounting fraud has a significant negative effect on the

accountability of financial statements.

3. RESEARCH METHODThis research uses quantitative approach and according to its type is explanatory

research, that is explanatory research and aim to determine the nature and relationship between one or more symptoms or dependent variable with one or more independent variables (Wiyono, 2011: 52).

3.1 Population and Sample ResearchThe population of this research is all employees at PT. Telkomsel Bima Branch

numbering 57 people. The number of samples was determined by purposive sampling means that sample with Using certain considerations that are considered to know and understand about the focus of the research plan (Sugiyono, 2014: 219). Samples found in this study are employees directly involved in financial management, from planning, financial reporting and billing. The respondents are managers, finance managers, finance department, the cashier (admin) and billing (sales force). Based on these considerations, the number of samples is 48 respondents.

3.2 Data Collection TechniquesThis study used primary data, which was taken using survey method with

questionnaire which has been compiled before as a measuring instrument. The statements in the questionnaire are replications drawn from previous studies with reference to the theoretical foundations relating to research variables. Based on the statements of each of

these research variables, respondents were asked to provide an assessment or opinion with a likert scale of 1-5. The number 1 indicates a highly disagreeable judgment or opinion (STS) up to 5 indicating a strongly agreed (SS) rating / opinion.

3.3 Data Analysis Techniques3.3.1 Test Validity

Validity test aims to measure the quality of the instruments used and indicate the validity or validity of an instrument and how well a concept can be defined by a measure (Hair et al., 2006). The questionnaire item is said to be valid, if above 0.4. The validity of the instrument is evaluated on the basis of the convergent and discriminant validity of the indicator calculated using the PLS. Convergent validity is judged by the outer loading of the item score or the indicator (component score) with the construct score.

3.3.2 Test ReliabilityTest Reliability is performed to determine the extent to which the measurement tools

have accuracy and accuracy of consistent measurements from time to time. Instrument reliability is determined from the value of composite reliability and cronbach's alpha for each indicator block. According to Chin in Ghozali (2014), an indicator is said to have good reliability if the value of composite reliability and cronbach's alpha is greater than 0.7.

3.3.3 Hypothesis TestingData analysis model used in this research is Partial Least Square (PLS) by using

smartPLS software Ver. 3.0. The reason why the researcher chose PLS analysis tool is PLS is more powerful because it can be used to build the research model with many variables and indicators, does not require data to be normally distributed, can accommodate any type of measurement scale, can be used for small samples and simpler testing process compared to Other analytical tools.

4 . RESULT AND DISCUSSION4.1 Result4.1.1 Test Validity

Parameters used for the validity test is by looking at the loading factor value. The result of the validity shown in Table 1 shows that each indicator on a construct within the measurement model has been qualified. It can be seen from each indicator in a different construct with indicator in other construct and gather at that construct with value of factor > 0,5 so that indicator used in this research is all valid.

Tabel 1Cross Loading

ALK AS KKA SPIALK1 0.854 -0,069 0.012 -0.074ALK2 0.839 -0.083 -0.009 -0.085ALK3 0.839 -0.087 -0.009 -0.089ALK4 1.000 -0.163 -0.107 -0.180AS1 -0,161 0.935 0.620 0.922AS10 -0.108 0.937 0,686 0.955AS2 -0.171 0.828 0.692 0.839AS3 -0.114 0.913 0.854 0.877AS4 -0.143 0.950 0.825 0.914AS5 -0,166 0.913 0.667 0.860

AS6 -0,165 0.933 0.867 0.935AS7 -0.082 0.846 0.613 0.763AS8 -0.128 0.826 0.529 0.742AS9 -0.222 0.932 0.809 0.938KKA1 -0.108 0.812 0.999 0.789KKA2 -0.114 0.794 0.988 0.781KKA3 -0.100 0.792 0.992 0.772KKA4 -0.098 0.812 0.987 0.779SPI1 -0.174 0.945 0.755 0.979SPI2 -0.171 0.934 0.718 0.977SPI3 -0.165 0.876 0.667 0.876SPI4 -0.172 0.950 0.841 0.974

4.1.2 Test ReliabilityTest Reliability is performed to determine the extent to which the measurement tools

have accuracy and accuracy of consistent measurements from time to time. Instrument reliability is determined from the value of composite reliability and cronbach's alpha greater than 0.70 (Chin in Ghozali (2014).

Tabel 2Test Reliability

Variable Cronbach’s Alpha

Composite Reliability Information

Accountability of Financial Statements /Akuntabilitas Laporan Keuangan (ALK)

0.974 0.935 Reliable

Information Asymmetry / Asimetri Informasi (AS)

0.975 0.978 Reliable

Accounting Fraud Tendency / Kecenderungan Kecurangan Akuntansi (KKA)

0.994 0.996 Reliable

Internal Control System (SPI)

0.965 0.975 Reliable

4.1.3 Hypothesis TestingHypothesis test results are known from the path coefficients value in the

bootstraping process of SmartPLS 3.0. Hypothesis support is seen by comparing T statistics with T table and comparing the value of P value with alpha. Hypothesis accepted if T statistics greater than T Table 1.64 with value P value smaller than 5% alpha value.

Tabel 3Hypothesis Testing

Original Sample

T Statistic P value Keterangan Keputusan

AS -> KKA

0.830 2,458 0.007 Significant Hypothesis Accepted

KKA -> ALK

-0.106 1.718 0.012 Significant Hypothesis Accepted

SPI -> KKA

-0.021 1.141 0.165 Not Significant Hypothesis Rejected

4.2 Discussion4.2.1 Influence of Internal Control System to Accounting Fraud Trend

The first hypothesis states that a good internal control system will reduce the level of fraud that will be done. Table 3 shows the original sample value -0.021 which means that a good internal control system will decrease the fraud rate that will be done. The result of hypothesis testing shows that the result of T statistics <T table is 1.141 <1.64 and the value of P value greater than 0.05 is 0.165> 0.05 so the hypothesis is rejected. This gives a picture of the relationship of SPI -> KKA has been in accordance with the theory (fraud theory), but the internal control system has not provided meaning meaning. The findings of this research identifies that the internal control system at PT. Telkomsel Bima Branch has not been able to suppress the tendency of accounting fraud happened. An internal control system is said to be good if all elements that build a system consisting of, elements of the control environment, risk assessment, control activities and elements of evaluation and monitoring has been actually applied by all internal organizations.

4.2.2 The Influence of Information Asymmetry on Fraudulent Accounting TrendsThe second hypothesis states that the higher the information asymmetry will be the

higher the opportunity for the occurrence of the tendency of accounting fraud. Table 3 shows the direction of SPI relationship to KKA seen from the original sample value is positive that is 0.830, which means US is directly proportional to KKA. The result of hypothesis testing shows that the result of T statistics> T table is 2.458> 1.64 and the value of P value greater than 0.05 is 0.007> 0.05 so the hypothesis is accepted. This gives an idea of the relationship of SPI -> KKA has been in accordance with the theory (Agency theory), and in line with research Priyanto et al. (2014) indicates information asymmetry that is the cause of fraud. Then the statistical test has given meaning.

4.2.3 The Influence of Accounting Fraud Tendency to Financial Statement AccountabilityThe third hypothesis states the higher the level of fraud the lower the accountability

of financial statements. Table 3 shows the direction of KKA relationship to ALK seen from original sample value is positive that is -0.106, which means KKA is inversely proportional to ALK. This is in accordance with the direction of the coefficient parameter of accounting fraud relationship to the accountability of financial statements with negative value, meaning that it is in accordance with the theory (Goal Setting Theory).

The result of hypothesis test shows that the result of T statistics> T table on one tile test with alpha 5%, that is 1.718> 1.64 and P value of value greater than 0.05 is 0.012> 0.05 so that hypothesis is accepted. So can be explained the relationship tendency of

accounting fraud to the accountability of financial statements have a significant negative effect and the third hypothesis accepted.

The results of this study are in line with Thoyibatun (2009) research in which the decrease or increase in accountability is influenced by the occurrence of accounting fraud.

5. CONCLUSIONS, SUGGESTIONS AND LIMITATIONS OF THE STUDY5.1 Conclusions

This study aims to examine the influence of internal control systems and information asymmetry on the tendency of accounting fraud and its implications on the accountability of financial statements at PT. Telkomsel Branch Bima. The results of the study explored where the internal control system has a negative and insignificant effect on the tendency of accounting fraud. Information asymmetry has a positive and significant effect on the tendency of accounting fraud. Furthermore, the tendency of accounting fraud has a negative and significant effect on the accountability of financial statements. Further implications of this research can be useful for management, shareholders, investors and government to take steps to improve understanding and accuracy in anticipating the tendency of accounting fraud as well as to realize accountability of financial statements.

5.2 Suggestions And Limitations Of The StudyLimitations in this study will provide direction for future research. First, this study only

examines the influence of determinants of accounting fraud tendencies, which include: internal control systems, compensation and information asymmetries. For the next researcher, it is necessary to develop this research by adding another variable which is the study of pressure factor in fraud triangle theory that is pressure from systemic condition both internal and external environment. In addition it can also test other variables such as morality associated with shifting interests and decreased levels of one's faith. Secondly, this study conducted a limited test on the scope of Telkomsel Branch Bima, it is better if the group of respondents on a wider scope, for example on the scope of the Sumbawa islands.

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