Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia

Asri Noer Rahmi(1*), Ade Wirman Syafei(2), Silvia Siska Pratiwi(3), Fiona Daffa Darmawan(4),

(1) Department of Accounting, Universitas Al Azhar Indonesia
(2) Department of Accounting, Universitas Al Azhar Indonesia
(3) Department of Accounting, Universitas Al Azhar Indonesia
(4) Department of Accounting, Universitas Al Azhar Indonesia
(*) Corresponding Author

Abstract


The aim of this research is to analyze the effect of implementing seller’s integrity and buyer’s prudence on the fraudulent acts in e-commerce in Indonesia. This research needs to be discussed because of the increase of e-commerce usage as a platform to do transactions between sellers and buyers. The used design in this research is quantitative descriptive research with the secondary data type. The sampling technique used is the purposive sampling technique with e-commerce in Indonesia as the population and total of 200 stores as qualified samples. The data analysis method used is the parametric statistic method with multiple linear regression as the hypothesis testing method. This research used SPSS Version 25 software to process the data. The result shows that the seller’s integrity has a negative significance effect on fraudulent act, while the buyer’s prudence has a positive significant effect on fraudulent act.

Keywords


Fraud; Seller’s Integrity; Buyer’s Prudence; E-commerce

Full Text:

PDF

References


ACFE. (2016) Report to The Nation on Occupational Fraud and Abuse. Austin, Texas: Association of Certified Fraud Examiners.

Badan Pemeriksa Keuangan. (2017) Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 1 Tahun 2017, Standar Pemeriksaan Keuangan Negara. Jakarta: Badan Pemeriksa Keuangan Negara.

Bank Indonesia. (2011) Surat Edaran No. 12/ 28. DPNP Tentang Penerapan Strategi Anti-Fraud bagi Bank Umum. Jakarta: Bank Indonesia.

Cressey, D. R. (1953) Other People’s Money. Montclair, NJ: Patterson Smith, 1-300.

Dewi et al. (2017) ‘Pengaruh Moralitas, Integritas, Komitmen Organisasi, dan Pengendalian Internal Kas Terhadap Pencegahan Kecurangan (Fraud) Dalam Pelaksanaan Program Subsidi Beras Bagi Masyarakat Berpendapatan Rendah (Studi Pada Desa di Kabupaten Buleleng)’, E-Journal S1. Ak Universitas Pendidikan Ganesha, 8(2).

Hall, James A. (2011) Accounting Information System, 7th edition. South-Western, Cengage Learning, Ohio.

Hosmer, L.T. (1995) Trust: The Connecting Link Between Organizational Theory and Philosophical Ethics. Academy of Management Review, 20, pp. 379-403.

Jacobs, D, C. (2004) ‘A Pragmatist Appro-ach to Integrity in Business Ethics’, Journal of Management Inquiry, 3(3), pp. 215-223.

Jayani, Dwi Hadya. (2021) Nilai Transaksi E-Commerce Mencapai Rp. 266,3 Triliun Pada 2020. Jakarta: Databoks. https://databoks.katadata.co.id/datapublish/2021/01/29/nilai-transaksi-e-commerce-mencapai-rp-2663-triliun-pada-2020.

Jensen, M. C., and W. Meckling. (1976) ‘Theory of The Firm: Mangerial Behavior, Agency Costs, and Ownership Structure’, Journal of Economics, 3, pp. 305-360.

Kamus Besar Bahasa Indonesia. (2021) Kamus Besar Bahasa Indonesia Daring. Jakarta: Kementerian Pendidikan dan Budaya. https://kbbi.kemdikbud.go.id/.

Laudon, Kenneth C. & Laudon, Jane P. (1998) Management Information System – New Approaches to Organization & Technology. 5th edition. New Jersey: Prentice Hall.

Lidwina, Andrea. (2021) Produk Fesyen Jadi Primadona di E-Commerce. Jakarta: Databoks. https://databoks.katadata.co.id/datapublish/2021/06/09/produk-fesyen-jadi-primadona-di-e-commerce.

Pratisti dan Prihartanti. (2012) ‘Konsep Mawas Diri Suryomentaram Dengan Regulasi Emosi’, Jurnal Penelitian Humaniora, 13(1), pp. 46-57.

Ramadhaniyati, Yayuk dan Nur Hayati. (2014) ‘Pengaruh Profesionalisme, Motivasi, Integritas, dan Inde-pendensi Satuan Pengawasan Internal dalam Mencegah Ke-curangan (Fraud) di Lingkungan Perguruan Tinggi Negeri’, JAFFA, 2(2), pp. 101-114.

Sabau et al. (2013) ‘Corporate Anti-Fraud Strategies-Ethic Culture and Occupational Integrity’, Cross-Cultural Management Journal, 15(2), pp. 59-65.

Siddiq et al. (2015). Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud. Seminar Nasional dan The 4th Call for Syariah Paper, 1-14.

Wolf, David T and Dana R. Hermanson. (2004) ‘The Fraud Diamond: Consi-dering The Four Elements of Fraud’, CPA Journal, 74(12), pp. 38-42.

Wulandari, Dewi Novita dan Muhammad Nuryanto. (2018) ‘Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan’, JRAMB, 4(2), pp. 117-125.




DOI: http://dx.doi.org/10.21532/apfjournal.v7i1.257

Article Metrics

Abstract view : 104 times
PDF - 57 times

Refbacks

  • There are currently no refbacks.


Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0).