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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Novikasari, Yully
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Economics, Econometrics & Finance

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH MORALITAS INDIVIDU, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada SKPD Kab. Kuantan Singingi) Novikasari, Yully; ', Desmiyawati; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test the influence of individual morality, internal control, and accounting rules on the accounting fraud tendencies on performance of local government city on Kuantan Singingi. This research was carried out on the units of works devices of Kuantan Singingi. The population in this research is the employees who work in a work unit of the devices area, the technique used is the sample of purposive sampling. The respondents in this study is the head of a work ujit the device area, the secretary of the working units of the device area, head of sub-division of finance and financial business unit of dresser’s official work of the device area. The sample used in this study as much as 58 respondents. Statistical methods are used to test the hyphothesis of the research is the analysis of multiple linear regression using the software spss version 21.0. The results of this study indicate that the variable are individual morality variables affect the performance of local government with a regression coefficient of 0,001 and 0,000 significant value (alpha<0,05) this is shown by the result of tcount>ttable that is 2,108>1,682. Internal control affect the performance of the local government, with a regression coefficient of 0,008 and 0,000 significant value (alpha 0,05) this shown by the result of tcount>ttable that is 2,338>1,682. And accounting rules affect the performance of the local government, with a regression coefficient of 0,026 and 0,000 significant value (alpha<0,05) this shown by the result of tcount>tteble that is 2,3533>1,682.Keywords : Individual Morality, Internal Control, Rule, Tendencies, and Fraud
Co-Authors ', Desmiyawati Alfiati Silfi