Pengaruh Efektivitas Sistem Pengendalian Internal, Moralitas Individu, Asimetri Informasi, dan Implementasi Good Governance Terhadap Kecenderungan Fraud (Studi Empiris Pada SKPD di Kabupaten Klungkung)

Abstract

Organisasi sektor publik sering mendapat sorotan banyak pihak karena tugas dan fungsinya sebagai organisasi pengelola dana masyarakat. Organisasi ini sangat rentan terhadap tindakan kecurangan (fraud ). Tujuan dari penelitian ini adalah untuk mengetahui pengaruh efektivitas sistem pengendalian internal, moralitas individu, asimetri informasi dan implementasi good governance terhadap kecenderungan fraud secara parsial maupun secara simultan. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah pegawai bagian keuangan di SKPD Kabupaten Klungkung yang berjumlah 94 orang. Sampel ditentukan dengan menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 87 orang. Jenis data dalam penelitian ini adalah data primer. Pengumpulan data dilakukan dengan menggunkan instrumen kuesioner. Pengukuran menggunakan skala likert. Analisis data penelitian menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 19.00. Hasil penelitian ini menunjukkan bahwa 1) Efektivitas Sistem Pengendalian Internal berpengaruh signifikan negatif terhadap kecenderungan fraud, 2) Moralitas Individu berpengaruh signifikan negatif terhadap kecenderungan fraud, 3) Asimetri Informasi berpengaruh signifikan positif terhadap kecenderungan fraud, 4) Good Governance berpengaruh singnifikan negatif terhadap kecenderungan fraud, 5) Efektivitas Sistem Pengendalian Internal, Moralitas Individu, Asimetri Informasi dan Implementasi Good Governance berpengaruh secara simultan terhadap kecenderungan fraud.
Kata Kunci : Pengendalian Internal, Moralitas, Asimetri , Good Governance, Fraud

Public sector organizations had been frwequently receiving so many claims from many sides because of their responsibility and functions to manage the public funds. This organizations were found very risky on the fraud behaviour. The aim of the study was to find out the influence of effectiveness of internal monitoring system, individual morality, information asymetry, and the implementation of good governance on the fraud tendency both patially as well as simultaneously. This study was designed quantitaively involving 94 staffs from the klungkung local government working units as the population, from which only 87 was selected as the samples. The data were obtained from the primary source by using questionnaires and measured by Likert scales. The analysis was conducted by using multiple linear regression analysis supported by SPSS version 19 software. The results of the study indicated that 1) the effectiveness of internal monitoring system had a significant but negative effect on the fraud tendency , 2) the individual morality had a significant but negative effect on the fraud tendency, 3) the information asymetry had a significant positive effect on the fraud tendency, and 4) the implementation of good governance had a significant but negative effect on the fraud tendency, and 5) the effectiveness of internal monitoring system, individual morality, information asymetry, and the implementation of good governance had simultaneous effect on the fraud tendency.
keyword : Internal Monitoring, Morality, Asymetry, Good Governance, Fraud