PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, KEPUASAN KERJA, DAN KULTUR ORGANISASI TERHADAP KECURANGAN (FRAUD) AKUNTANSI PADA LPD DI KECAMATAN KERAMBITAN KABUPATEN TABANAN

Authors

  • Ni Putu Ayu Sri Manik .
  • Ni Luh Gede Erni Sulindawati, SE. Ak,M.P .
  • Dr. Edy Sujana, S.E., M.Si.Ak. .

DOI:

https://doi.org/10.23887/jimat.v8i2.13333

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, moralitas individu, kepuasan kerja, dan kultur organisasi terhadap kecurangan (fraud) akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Penelitian ini dilakukan pada Lembaga Perkreditan Desa di Kecamatan Kerambitan Kabupaten Tabanan. Populasi penelitian adalah seluruh kepala dan pegawai pada 27 LPD di Kecamatan Kerambitan. Teknik pengambilan sampel dalam penelitian ini adalah nonprobability sampling dengan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini adalah kepala, bagian keuangan, dan bagian pembukuan pada 13 LPD dengan jumlah responden sebanyak 39 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS 17.0 for Windows. Hasil penelitian ini menunjukkan bahwa variabel sistem pengendalian internal (X1) berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi, moralitas individu (X2) berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi, kepuasan kerja (X3) berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi, dan kultur organisasi (X4) berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi.
Kata Kunci : Sistem Pengendalian Internal, Moralitas Individu, Kepuasan Kerja, Kultur Organisasi, Kecurangan Akuntansi

The study was conducted at the village credit institutions located around Kerambitan sub-district, Tabanan regency in order to find out the effect of internal control system, individual morality, working satisfaction, and organization culture on accountancy fraud at the village credit institution offices around Kerambitan sub-district, Tabanan regency. A quantitative method was employed in this study by envolving primary data obtained by using questionnaire measured by Liker scale. The population consisted of all heads and office staff members working under 27 village credit institution offices located aroun Kerambitan sub-district. There were 39 respondents consisted of the head, financial section, and book keeping staffs from 13 village credit institution were selected as the samples based on nonprobability with purposive sampling technique. The data were analyzed by using multiple linear regressions supported by SPSS software version 17.0 for windows. The results indicated that the internal control system (X1) had a significant but negative effect on the accountancy fraud, individual morality (X2) had a significant but negative effect on the accountancy fraud, working satisfaction (X3) had a significant but negative effect on the accountancy fraud, and organization culture (X4) had a significant but negative effect on the accountancy fraud.
keyword : internal control system, individual morality, working satisfaction, and organization culture on accountancy fraud.

Published

2018-02-20

Issue

Section

Articles