pengaruh pengendalian intren kas, implementasi good governance, persepsi kesesuaian kompensasi, dan moralitas individu terhadap kecurangan (fraud) akuntansi pada LPD di kecamatan tampaksirirng kabupaten gianyar.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian intren kas, implementasi good governance, persepsi kesesuian kompensasi dan moralitas individu terhadap kecurangan (fraud) akuntansi pada LPD di Kecamatan Tampaksiring Kabupaten Gianyar secara parsial maupun simultan.Teknik pengumpulan data yang digunakan adalah dengan menggunakan instrumen kuesioner. Penelitian ini menggunakan jenis data primer. Penelitian dilakukan di 30 LPD di Kecamatan Tampaksiring Kabupaten Gianyar. Objek penelitian adalah persepsi ketua LPD dan Karyawan LPD. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah responden sebanyak 60 responden. metode analisis data yang digunakan adalah metode analisis regresi linear berganda dan pengujian data yang diolah dengan menggunakan program SPSS 17. Hasil penelitian menunjukkan bahwa (1) pengendalian intren kas berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi (2) , implementasi good governance berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi (3) persepsi kesesuaian kompensasi berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi (4) moralitas individu berpengaruh negatif dan signifikan terhadap kecurangan (fraud) akuntansi (5) pengendalian intern kas, implementasi good governance, persepsi kesesuaian kompensasi dan moralitas individu secara simultan berpengaruh signifikan terhadap kecurangan (fraud) akuntansi
Kata Kunci : fraud, pengendalian internal , good governance, moralitas

This study was aimed at finding out the effect of cash internal control, implementation of good governance, perception about compensation desirability, and individual morality on fraud in accounting in LPD in Tampaksiring District of Gianyar regency partially and simultaneously. The data were collected by questionnaire and the study used primary data. The study was done in 30 LPDs in Tampaksiring district of Gianyar regency. The objects of study were the perceptions of the managers of the LPDs and their personnel. The sample was selected by using purposive sampling with 60 respondents. The data were analyzed using multiple linear regression analysis and data verification was done using SPSS 17. The results show that (1) cash internal control has a negative and significant effect on fraud in accounting, (2) the implementation of good governance has a negative and significant effect on fraud in accounting, (3) perception about compensation desirability has a negative and significant effect on fraud in accounting, (4) individual morality has a negative and significant effect on fraud in accounting and (5) cash internal control, implementation of good governance, perception about compensation desirability and individual morality simultaneously have significant effect on fraud in accounting
keyword : fraud, internal control, good governance, compensation, morality