PENCEGAHAN FRAUD AKUNTANSI DI PEMERINTAH DESA

Provita Wijayanti

Abstract


Disbursement funds in trillions rupiah to village government requires good governance to ensure its accountability. The aims of this research were to evaluate the influence of personal characteristics (age, sex, educational level and work experience), internal control structure effectiveness, organization ethical culture and individual morality to the accounting fraud tendency. Sample of this research is 40 village apparatus in Sayung Demak that chosen by convenience sampling technique. Results of this study showed gender and organization ethical culture had no effect to accounting fraud tendency. Age, work experience, internal control effectiveness, and individual morality had negative effect to accounting fraud tendency.

 

Pengucuran dana APBN yang bernilai triliunan rupiah ke pemerintahan desa memerlukan tatakelola yang baik agar memiliki akuntabilitas pasti. Tujuan penelitian untuk menilai pengaruh karakteristik personal, efektifitas struktur pengendalian internal, budaya etis organisasi dan moralitas individu terhadap kecenderungan fraud akuntansi. Sampel penelitian adalah 40 perangkat desa di Kecamatan Sayung Demak yang dipilih dengan teknik Convenience Sampling. Penelitian mendapatkan hasil jenis kelamin dan budaya etis organisasi tidak berpengaruh pada kecenderungan fraud akuntansi, sedangkan usia, pengalaman kerja, efektifitas pengendalian intern, moralitas individu berpengaruh negatif pada kecenderungan fraud akuntansi.


Keywords


Karakteristik Individu; Efektifitas Pengendalian Internal; Budaya Etis Organisasi; Moralitas Individu; Kecenderungan Kecurangan Akuntansi

Refbacks

  • There are currently no refbacks.


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