PENGARUH PENYAJIAN LAPORAN KEUANGAN LINGKUNGAN PENGENDALIAN DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN TERJADINYA KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA DI KECAMATAN PANGEAN KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to examine the effect of financial statement presentation, control environment and individual morality on the tendency of fraud (Fraud) in the management of village finances in Pangean sub-district. The data of this study were obtained from questionnaire data (primary). The population in this study were all village officials in Pangean Subdistrict, amounting to 17 villages. The total population is 265 people. The purposive sampling method was 85 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with t test and coefficient of determination.

This study results show that, (1) The effect of the presentation of financial statements has a significant effect on accounting fraud of 0,838. (2) The control environment has a significant effect on accounting fraud of 0.815. (3) Individual morality has a significant effect on accounting fraud by 0,784. Determination coefficient obtained by 0.207 or equal to 20.7% which means the amount of financial statement presentation, environmental control and morality of individuals against accounting fraud is 20.7% while the remaining 79.3% is explained by other causes originating from outside the regression not examined in this study.