Pengaruh Sistem Pengendalian Kas, Implementasi Good Governance, Moralitas Aparatur Pemerintah Daerah, dan Persepsi Kesesuaian Kompensasi Terhadap Financial Fraud ( Studi Empiris Pada SKPD di Kabupaten Buleleng)

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh sistem pengendalian kas, implementasi good governance, moralitas aparatur pemeritah daerah, dan persepsi kesesuaian kompensasi terhadap financial fraud. Populasi dalam penelitian ini adalah seluruh pegawai bagian keuangan pada SKPD di Kabupaten Buleleng. Teknik pengumpulan sampel yang digunakan adalah purposive sampling dan jumlah responden 86 orang. Metode pengumpulan data yaitu dengan menggunakan kuesioner yang dibagikan kepada responden. Skala pengukuran data dengan skala likert. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS 19.0. Hasil penelitian menunjukkan bahwa (1) sistem pengendalian kas berpengaruh negatif dan signifikan terhadap financial fraud sebesar -97,8%. (2) implementasi good governance berpengaruh negatif dan signifikan terhadap financial fraud sebesar -81,2% (3) moralitas aparatur pemerintah daerah berpengaruh negatif dan signifikan terhadap financial fraud sebesar -76,5% (4) kesesuaian kompensasi berpengaruh negatif dan signifikan terhadap financial fraud sebesar -78,3% (5) penggunaan sistem pengendalian kas, implementasi good governance, moralitas aparatur pemerintah daerah, dan persepsi kesesuaian kompensasi berpengaruh secara simultan terhadap financial fraud sebesar 91,9%.
Kata Kunci : Sistem Pengendalian Kas, Implementasi Good Governance, Moralitas Aparatur Pemerintah Daerah, Persepsi Kesesuaian Kompensasi, Financial Fraud.

This research aimed at getting empirical evidence concerning about the effect of cash controlling system, implementation of good governance, morality of local government officials, and perception of compensation suitability toward financial fraud. The populations of this study were all employees in finance department on SKPD in Buleleng Regency. The sampling technique was purposive sampling and the respondents were 86 people. Data collection method was by using questionnaires distributed to the respondents. The scale of measuring the data was Likert scale. The technique of analyzing the data was multiple linear regression analysis with the program SPSS 19.0 The result showed that (1) the cash controlling system had negative and significant effect on financial fraud as much as -97,8%, (2) the implementation of good governance had negative and significant effect on financial fraud as much as -81,2%, (3) the morality of local government officials had negative and significant effect on financial fraud as much as -76,5%, (4) the compensation suitability had negative and significant effect on financial fraud as much as -78,3%, (5) the use of cash controlling system, implementation of good governance, morality of local government officials, and perception of compensation suitability had simultaneous effect on financial fraud as much as 91,9%.
keyword : cash controlling system, implementation of good governance, morality of local government official, perception of compensation suitability, Financial Fraud.