Pengaruh Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng

Penulis

  • Luh Putu Ratna Pratiwi Universitas Pendidikan Ganesha
  • Desak Nyoman Sri Werastuti Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jiah.v11i1.29219

Kata Kunci:

accounting fraud, individual morality, internal control, organizational justice

Abstrak

The purpose of this study was to partially determine the effect of individual morality, organizational justice, and internal control on the tendency of accounting fraud at SKPD Buleleng Regency. The method used in this research is quantitative method. Collecting data using a Likert scale questionnaire. The population used was all SKPDs in Buleleng Regency totaling 39 SKPDs. The sample in this study used a saturated sample technique using 146 employees who were in the financial department of the SKPD Buleleng Regency as respondents. This study uses the SPSS 16 application to assist the author in processing data. The data analysis methods and techniques used are instrument test, descriptive statistics, classical assumption test, and multiple linear analysis.The result of this research is that individual morality has no effect on the tendency of accounting fraud. Organizational justice has a negative effect on the tendency of accounting fraud. Internal control has a negative effect on the tendency of accounting fraud. 

Referensi

Dewi, P. P., & Rani, P. D. P. (2017). Moralitas Aparat, Asimetri Informasi, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi. Jurnal Ilmiah Akuntansi & Bisnis.

Eliza, Y. (2015). Pengaruh Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen Pada Konteks Pemerintahan Daerah. Jurnal Akuntansi.

Rodiah, S., Ardianni, I., & Herlina, A. (2019). Pengaruh Pengendalian Internal , Ketaatan Aturan Akuntansi , Moralitas Manajemen dan Budaya Organisasi Terhadap Kecurangan Akuntansi. Jurnal Akuntansi & Ekonomika.

Setiawan, M. D., Adi, Adiputra, I. M. A. P., & Yuniarta, G. A. (2015). Pengaruh Sistem Pengendalian Intern, Asimetri Informasi, dan Keadilan Organisasi Terhadap Kecurangan ( Fraud ) ( Studi Empiris pada Bank Perkreditan Rakyat Se-Kabupaten Buleleng ). E-Journal SI Ak Universitas Pendidikan Ganesha.

Sumbayak, J. S. (2017). Pengaruh Keadilan Organisasi, Sistem Pengendalian Intern, Komitmen Organisasi dan Gaya Kepemimpinan terhadap Kecurangan (Fraud) (Studi Empiris pada Kantor Cabang Utama Perusahaan Leasing di Kota Pekanbaru). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.

Diterbitkan

2021-06-04

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