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)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh moralitas, integritas, komitmen organisasi, dan pengendalian internal kas terhadap pencegahan kecurangan (fraud) dalam pelaksanaan Program Subsidi Beras bagi Masyarakat Berpendapatan Rendah pada desa di Kabupaten Buleleng. Populasi penelitian ini adalah seluruh desa di Kabupaten Buleleng yaitu sebanyak 129 desa dan sampel penelitian sebanyak 56 desa. Metode penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Teknik analisis data dalam penelitian ini mengunakan analisis deskriptif, uji instrumen, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) Moralitas tidak berpengaruh signifikan terhadap pencegahan kecurangan (fraud); (2) Integritas berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud); (3) Komitmen organisasi berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud); (4) Pengendalian internal kas berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud); (5) Moralitas, integritas, komitmen organisasi, dan pengendalian internal kas berpengaruh signifikan terhadap pencegahan kecurangan (fraud).
Kata Kunci : moralitas, integritas, komitmen organisasi, pengendalian internal kas, pencegahan kecurangan (fraud)

This study aimed at determining the effect of morality, integrity, organizational commitment, and internal control of cash on fraud prevention in the implementation of rice subsidy program for low-income community on the villages in Buleleng Regency. The population of this research were all the villages in Buleleng Regency as many as 129 villages and 56 research samples. This research method was quantitative method with primary data obtained from questionnaire and measured by using likert scale. Data analysis technique in this research used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis, and hypothesis test. The results of this study indicated that: (1) morality did not have any significant effect on fraud prevention; (2) integrity had a positive and significant effect on fraud prevention; (3) organizational commitment had a positive and significant effect on fraud prevention; (4) the internal control of cash had positive and significant effect on fraud prevention; (5) morality, integrity, organizational commitment, and internal control of cash had significant effect on fraud prevention.
keyword : morality, integrity, organizational commitment, internal control of cash, fraud prevention