HUBUNGAN KETAATAN KARYAWAN PADA ATURAN AKUNTANSI DAN KESESUAIAN KOMPENSASI DENGAN KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA (LPD) SE KECAMATAN GEROKGAK

Authors

  • Made Ary Meitriana
  • M. Rudi Irwansyah

DOI:

https://doi.org/10.23887/jia.v3i2.16637

Abstract

ABSTRAK
Penelitian ini bertujuan untuk mengetahui hubungan ketaatan karyawan pada aturan akuntansi dengan kecenderungan kecurangan akuntansi, dan hubungan kesesuaian kompensasi dengan kecenderungan kecurangan akuntansi. Penelitian ini merupakan penelitian korelasional. Teknik penentuan sampel yang digunakan adalah judgement sampling. Populasi dalam penelitian ini adalah seluruh kepala dan pengawas di Lembaga Perkreditan Desa (LPD) se Kecamatan Gerokgak yang berjumlah 33 responden. Data dalam penelitian ini diperoleh dengan menggunakan teknik kuesioner. Data kemudian dianalisis dengan teknik analisis korelasi dengan menggunakan SPSS versi 16.00 for windows. Hasil penelitian ini menunjukkan bahwa, ketaatan karyawan pada aturan akuntansi berhubungan negatif yang signifikan dengan kecenderungan kecurangan akuntansi, dan kesesuaian kompensasi berhubungan negatif yang signifikan dengan kecencerungan kecurangan akuntansi
Kata kunci: kecenderungan kecurangan akuntansi, kesesuaian kompensasi, ketaatan karyawan pada aturan akuntansi


ABSTRACT
The aims of the research to investigating the context of compliance employee to accounting rules on tendency of accounting fraud, and the context of conformity compensation on tendency of accounting fraud. This study constituted korelation research; samples were selected by applying judgement sampling. Population of this analysis was obtained from LPD’s supervisor chief and supervisory board Lembaga Perkreditan Desa (LPD) as many as 33 respondents. Data was colledted by using questionnaires as instrument. Data were analyzed of multiple linear regression the technique assisted by SPSS 16.00 for windown program. The result of the analysis showed that the compliance employee to accounting rules had negative significant connected on tendency of accounting fraud, and the conformity compensation had negative significant connected on tendency of acoounting fraud.
Keywords: tendency of accounting, conformity compensation, compliance employee to accounting rules

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Published

2019-01-26

Issue

Vol. 3 No. 2: Desember 2018

Section

Artikel

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