PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDRUNGAN KECURANGAN

Abstract

This study was aimed at discovering the perception of the financial workers in SKPDs in Padang city about the effect of the effectiveness in internal control, observance of the rules of accounting and organization’s ethic culture and on the tendency of accounting fraud in SKPDs in Padang city. The sampling technique used was purposive sampling. The sample consisted of 120 workers, however only 73 people who responded to the questionnaire with complete and can be processed. The data collection was done by distributing questionnaires with a set of questions or statements to the respondents to be answered using Likert scale. The data analysis techniques used were validity and reliability testing, normality testing, Mullticolinearity testing, Heteroscedasticity testing and hypothesis testing using SPSS program 16.0 for Windows.

The results showed that: (1) there was a negative and significant effect between the effectiveness in internal control and the tendency of accounting fraud in the SKPDs in Padang city, (2) there was a negative and significant effect between adherence to accounting rules and the tendency of accounting fraud in the SKPDs in Jembrana regency, (3) there was a negative and significant effect between the organization’s ethic culture and the tendency of accounting fraud in the SKPDs in Padang city.