Pengaruh Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Persepsi Kesesuaian Kompensasi dan Implementasi Good Governance Terhadap Kecenderungan Fraud (Studi Empiris Pada SKPD di Kabupaten Tabanan)

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas sistem pengendalian internal, ketaatan aturan akuntansi, persepsi kesesuaian kompensasi dan implementasi good governance terhadap kecenderungan fraud secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan adalah dengan menggunakan instrumen kuisioner. Penelitian ini menggunakan dua jenis data yaitu data primer dan sekunder. Penelitian dilakukan pada SKPD di Kabupaten Tabanan. Obyek penelitian adalah persepsi pegawai bagian akuntansi/keuangan pada setiap SKPD mengenai efektivitas sistem pengendalian internal, ketaatan aturan akuntansi, persepsi kesesuaian kompensasi dan implementasi good governance terhadap kecenderungan fraud. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah responden sebanyak 115 orang. Metode analisis data yang digunakan adalah metode analisis regresi berganda yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa (1) secara parsial efektivitas sistem pengendalian internal berpengaruh signifikan negatif terhadap fraud, (2) ketaatan aturan akuntansi secara parsial berpengaruh signifikan negatif terhadap fraud, (3) secara parsial persepsi kesesuaian kompensasi berpengaruh signifikan negatif terhadap fraud, implementasi good governance secara parsial berpengaruh signifikan negatif terhadap fraud dan (5) secara simultan efektivitas sistem pengendalian intern, ketaatan aturan akuntansi, persepsi kesesuaian kompensasi dan implementasi good governance berpengaruh simultan negatif terhadap kecenderungan fraud
Kata Kunci : fraud, pengendalian internal, good governance

The study aimed at finding out the contribution of the effectiveness of internal control system, adherence to accounting rules, appropriate compensation perception, and the implementation of good governance on the fraud tendency both partially as well as simultaneously. Ths study utilized a quantitative approach, using questionnaires to collect the data in the forms of primary and secondary types. This study was conducted at all SKPD office around Tabanan regency, focusing on the object such as the perception of the accounting staffs at the SKPD offices about the effectiveness of internal control system, adherence to accounting rules, appropriate compensation perception, and the implementation of good governance on the fraud tendency. There were about 115 respondents selected based on the purposive sampling technique as the samples of the study. The analysis was made by using multiple regression method supported by SPSS version 19 for Windows program. The results indicated that partially (1) the effectiveness of internal control system had a negative, but significant effect on the fraud, (2) adherence to accounting rules had a negative, but significant effect on the fraud, (3) appropriate compensation perception had a negative, but significant effect on the fraud, and (4) the implementation of good governance had a negative, but significant effect on the fraud, and (5) the effectiveness of internal control system, adherence to accounting rules, appropriate compensation perception, and the implementation of good governance had a simultaneous negative effect on the fraud tendency.
keyword : fraud, internal control, good governance