PENGARUH FAKTOR PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, PERSONAL CULTURE DAN INDEPENDENSI PADA KECURANGAN AKUNTANSI (FRAUD) STUDI EMPIRIS PADA DINAS-DINAS KABUPATEN JEPARA

Abstract

Accounting fraud (Fraud) as a form of intentional fraud is carried out which results in an unconscious loss by the injured party and provides benefits for the perpetrators of the fraud. This study aims to examine the effect of internal control, individual morality, personal culture and independence of accounting fraud (fraud). The type of data used in this study is primary data.

The population of this study is the party responsible for the preparation of financial reports and accountability reports in Jepara District Office. The sampling technique used in this study is purposive sampling. Purposive sampling is a non-random sampling technique where researchers can determine the determination of sampling by establishing characteristics that are appropriate to the purpose of the study, so that it is expected to answer what the research problem is. The sample characteristics of this study are leaders, financial staff, asset management and reporting who work at Jepara District offices with a minimum service period of 2 years. The data collection method uses a questionnaire. This data analysis technique uses a data quality test consisting of validity and reliability tests, classic assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests, multiple linear regression analysis tests, variable feasibility tests consisting of F tests, t tests and coefficient of determination.

The results of this study indicate that internal control has a positive and not significant effect on accounting fraud (fraud). Individual morality has a positive and significant effect on accounting fraud (fraud). Personal culture has a positive and not significant effect on accounting fraud (fraud). Independence has a negative and not significant to accounting fraud (fraud).