PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA OPD KABUPATEN KUANTAN SINGINGI)

Abstract

This research was conducted at the Regional Organization of Organizations (OPD) in Kuantan Singingi Regency. This study aims to determine the effect of individual morality and internal control of government on the tendency of accounting fraud. The main issues that will be explained by researchers are as follows: To see how much influence and significant between the dependent variable with the independent variable. The type of data used in this study is primary data that is data that comes from its source, then in the data collection technique, sampling is done by purposive sampling method, which is sample collection techniques with certain considerations. This research is included in quantitative research. There were 78 respondents consisting of Head of Subdivision of finance and staff of finance staff in every OPD in Kuantan Singingi district. This data was analyzed using multiple regression with SPSS Version 23. The results of this study show that individual morality influences the tendency of accounting fraud with significant value (0,003) and t arithmetic value (3,045) and internal government control influences the tendency of accounting fraud with significant value (0,010) and t arithmetic value (2,634). So the conclusion of this study is that all hypotheses presented can be accepted.