COLLECTIVISM, GENDER, REWARD AND PUNISHMENT ON FINANCIAL STATEMENT FRAUD

• Nirma Mufaidah Dwi Ajeng Suhermanto

  Accounting Study Program, University of Muhammadiyah Sidoarjo, Indonesia

• Sarwenda Biduri

  Accounting Study Program, University of Muhammadiyah Sidoarjo, Indonesia

• Nurasik Nurasik

  Accounting Study Program, University of Muhammadiyah Sidoarjo, Indonesia

Collectivism, Gender, Reward and Punishment on Financial Statement Fraud. Financial statement fraud is a deliberate omission in presenting data either in the form of disclosures or amounts in financial statements that are designed to cause losses to users of financial statements. This study aims to determine: The Effect of Collectivism on Financial Statement Fraud, The Effect of Gender on Financial Statement Fraud, The Effect of Reward on Financial Statement Fraud, The Effect of Punishment on Financial Statement Fraud. The data analysis technique in this study used multiple linear regression with the help of SPSS (Statistical Package for Social Science). The results showed that there was no effect of Collectivism on Financial Statement Fraud, there was no effect of Gender on Financial Statement Fraud, there was an effect of Reward on Financial Statement Fraud, there was an effect of Punishment on Financial Statement Fraud. These results are expected to provide recommendations for students in evaluating themselves regarding the importance of ethics and the character of accounting students in reducing the intention to commit fraudulent behavior.

ACFE Indonesia Chapter. (2020). Indonesia Fraud Survey 2019. ACFE Indonesia Chapter, 76.

AICPA. (2002). Statement of Auditing Standard No. 99. AICPA. Audit and Accounting Guide - Construction Contractors, 2019, (99), 193-206.

Ama, A. (2022). The Effect of Subjective Norms, Machiavellianism, Collectivism, and Ethics on Intention to Disclose Fraud (Whistleblowing). Journal of Businessman: Business and Management Research, 4(2), 01-09. https://doi.org/10.52005/bisnisman.v4i1.60

Andayani, Y., & Fitria Sari, V. (2019). The Effect of Competitiveness, Gender, Fraud Diamond on Student Academic Cheating Behavior (Case Study on Undergraduate Accounting Students at Padang State University). Journal of Accounting Exploration, 1(3), 1458-1471. https://doi.org/https://doi.org/10.24036/jea.v1i3.155

Avitasari, F. (2022). The Effect of Collectivist Culture and Dark Triad Personality on the Tendency of Fraud Behavior. State Islamic University of Malang. Retrieved from http://etheses.uin-malang.ac.id/33900/

Ayem, S., & Rumdoni. (2021). The Influence of Moral Reasoning, Retaliation, Religiousness, and Gender on Students' Intention to Take Whisteblowing Action (Empirical Study of Accounting Students at Sarjanawiyata Tamansiswa University). Scientific Journal of Accounting, 2 (2), 150-164.

Damara, M. R. (2020). The Effect of Reward and Punishment on Financial Reporting Fraud (Analysis of Perceptions of Bosowa University Accounting Students). Economics Bosowa, 6(1), 177-188.

Dewi Kusuma Wardani, D. T. H. I. (2022). The Effect of Gender and Perceptions of Corruption on Intentions to Commit Tax Fraud. Journal of Basic Education and Social Humanities, 1, 513-520. Retrieved from https://bajangjournal.com/index.php/JPDSH/article/view/1036

Egita, E & Magfiroh, S. (2018). The Effect of Compensation Suitability, Reward and Punishment and Religiosity on Fraud (Study on BMT Employees in Wonosobo Regency). Journal of Economics, Business, and Accounting (JEBA), 20(4), 1-23.

IAPI. (2014). SA 240.pdf. Retrieved from http://spap.iapi.or.id/1/files/SA 200/SA 240.pdf

Ihsan, M. (2019). The Effect of Reward and Punishment on Employee Performance at PT. Adira Dinamika Multi Finance Perawang Stellite Siak Branch. Society, 2(1), 1-19.

Faith of the White Devil. (2013). Hypothesis Testing: Multiple Linear Regression, T Test, F Test and R Square Test (Full Explanation). Retrieved from https://iman2ndblog.wordpress.com/2013/02/05/pengujian-hipotesis-regresi-linier-berganda-uji-t-uji-f-dan-uji-r-square-penjelasan-lengkap/

Indiraswari, S. D. (2021). The Effect of Executive Compensation and Gender Diversity of Directors on Financial Statement Fraud. Proaction Journal, 8(1), 79-90. https://doi.org/10.32534/jpk.v8i1.1653

Kadek, N., Wardani, A. D., Gede, I., Mahayasa, A., & Gede, K. (2022). The Effect of Job Skills, Reward and Punishment on Employee Performance (Study at Art Shop Akor Nature Bag in Kerobokan Badung). Journal of Applied Management Studies (JAMMS), 03(2), 115-127.

Kawulur, T. K., Areros, W. A., & Pio, R. . (2018). The Effect of Reward and Punishment on Employee Loyalty at PT Colombia Perdana Manado Branch. Business Adiminstrasi, 6(2), 68-76. Retrieved from https://ejournal.unsrat.ac.id/v3/index.php/jab/article/view/19854/19451

Mahsitah, I. S., & Mahmudi, M. (2021). The effect of auditor attitudes, investigative audit experience, whistleblowing and gender on auditors' ability to detect fraud. Ncaf, 3, 219-226. https://doi.org/10.20885/ncaf.vol3.art19

Merawati, L. K., & Mahaputra, I. N. K. A. (2017). Morality, Internal Control and Gender in the Tendency of Fraud. Journal of Accounting, 21(1), 35. https://doi.org/10.24912/ja.v21i1.132

Ningsih, R. F., Ammar, Z., & Irwan, M. (2017). Regarding Reward and Punishment Compensation (Experimental Study on Accounting Students Class of 2017 Kuantan Singingi Islamic University). Journal of Economics Al - Khitmah, 1-19. Retrieved from https://www.ejournal.uniks.ac.id/index.php/KHITMAH/article/view/2495

Noto, Y. (2016). The Effect of Reward, Punishment Compensation Schemes on Fraudelent Financial Reporting with Work Motivation as a Moderating Variable. Nominal Barometer of Accounting and Management Research, V. https://doi.org/10.21831/nominal.v5i1.11480

Nurdianti, I. T., & Ilyas, F. (2019). The Effect of Collectivism, Organizational Commitment, and Moral Reasoning on the Intention of Whistleblowing at PT. Bank BRI (Persero), Tbk. Bengkulu Branch. Journal of Accounting, 8(1), 15-25. https://doi.org/10.33369/j.akuntansi.8.1.15-25

Prabowo, E., & Priantinah, D. (2018). Reward and Punishment Compensation to Fraudelent Financial Reporting. Nominal Journal, VII(2), 62-74.

Pratama, I. W., & Sukarno, G. (2021). Analysis of Performance Appraisal, Reward, and Punishment on Employee Performance at the Regional Staffing Agency of East Java Province. Journal of STEI Ekonomi, 30(02), 20-32. https://doi.org/10.36406/jemi.v30i02.460

Reshie, S., et al. (2020). The Effect of Ethical Climate, Personal Cost and Provision of Financial Reward on Intention to Whistleblowing (Empirical Study at the Branch Office of PT. Pegadaian (Persero) Padang Area Region). Journal of Accounting Exploration, 2 (3), 3029-3049. https://doi.org/https://doi.org/10.24036/jea.v2i3.266

Rizki, S. F. F., & Mas'ud, F. (2016). Analysis of the Effect of Job Satisfaction and Job Involvement on Professional Commitment with Cultural Collectivism as a Moderating Variable (Study on Nurses at Semarang City Hospital). Diponegoro Journal of Management, 5(3), 1131-1142. Retrieved from https://bajangjournal.com/index.php/JPDSH/article/view/1036

Saputra, Dicky. Nurlina, Lenny Hasan, SE, M. (2017). The Effect of Reward and Punishment on Employee Productivity of PT Kereta Api Indonesia (Persero) Regional Division II West Sumatra. Journal of Management and Entrepreneurship, 8(1), 4.

Situmeang, H. (2022). The Effect of Compensation and Punishment on the Performance of Goride Drivers at Gojek Indonesia in Bekasi City. Thri Bhakti Business Management, 1(1). Retrieved from https://ejurnal.stietribhakti.ac.id/index.php/JMB/article/view/182/126

Sutampi, A., Priyatama, A. N., & Astriana, S. (2019). The Relationship between Job Embeddedness and Collectivism Culture in Generation X and Y Employees at PLTD Siantan, West Kalimantan. Psibernetika, 11(2), 145-154. https://doi.org/10.30813/psibernetika.v11i2.1440

Tonasa, M., Kanivia, A., Setyorini, C. T., & ... (2022). The Effect of Hofstede Culture on Academic Fraud of Accounting Students. ... And Accounting, 8, 23-30. Retrieved from https://journal.uniku.ac.id/index.php/jrka/article/view/6429

Tutik Fardiana, A. P. (2019). Academic Cheating in View of Religiosity and Gender in Religious-Based High Schools. Calyptra, 7(5), 11. Retrieved from https://journal.ubaya.ac.id/index.php/jimus/article/view/3346

Wahyuningsih, W. (2017). The Effect of Reward, Organizational Commitment, Gender, and Years of Service on Whistleblowing (Empirical Study on Kamtor PT. PLN (Persero) West Sumatra Region). JOM Fekon, 4(1), 1-22.

• View Article

• Business
• Law
• Political Science

Copyright (c) 2024 Nirma Mufaidah Dwi Ajeng Suhermanto, Sarwenda Biduri, Nurasik Nurasik

This work is licensed under a Creative Commons Attribution 4.0 International License.