PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Kasus Koperasi Simpan Pinjam di Kecamatan Buleleng)

Abstrak

Tujuan penelitian ini untukmembuktikan secara empiris pengaruh ketaatan aturan akuntansi, kesesuaian kompensasi, asimetri informasi, dan budaya etis organisasiterhadap kecenderungan kecurangan akuntansi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert.Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling.Sampel yang digunakan dalam penelitian ini adalahpegawai bagian akuntansi/keuangan pada Koperasi Simpan Pinjam di Kecamatan Buleleng dengan jumlah responden 35orang.Teknik analisis data yang digunakan adalahanalisis regresi linier berganda dengan menggunakan software SPSS versi 17. Hasil penelitian ini menunjukan bahwa secara parsial ketaatan aturan akuntansi, kesesuaian kompensasi, dan budaya etis organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan akuntansi, sedangkan asimetri informasi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi.
Kata Kunci : Kata Kunci: ketaatan aturan akuntansi, kesesuaian kompensasi, asimetri informasi, budaya etis organisasi, kecurangan.

This research aimed to obtain empirical evidence about the effect of adherence to accounting rules, the appropriateness of compensation, the asymmetry of information, and ethical culture of the organization on the trend of fraud accounting. This study was a quantitative research using data obtained from questionnaire and measured with likert scale. The sample ware selected by using purposive sampling technique. There were 35 respondents involved as the samples which were selected from the office staffs in financial/accounting section at savings and loan cooperatives around Buleleng sub-district. The data were analyzed by using multiple linear regression analysis supported by SPSS version 17 program. The results showed that partially there was positive and significant effect of adherence to accounting rules, the appropriateness of compensation, the asymmetry of information, and ethical culture of the organization on the trend of fraud accounting and simultaneously there were significant effect of adherence to accounting rules, the appropriateness of compensation, the asymmetry of information, and ethical culture of the organization on the trend of fraud accounting.
keyword : Keywords: adherence to accounting rules, appropriateness of compensation, asymmetry of information, ethical culture of the organization, fraud.