INFLUENCE THE SUITABILITY OF COMPENSATION, INTERNAL CONTROL SYSTEMS, LEADERSHIP AND ORGANIZATIONAL CULTURE TO THE TENDENCY OF THE ACCOUNTING FRAUD AT WORK UNIT (SKPD) BIMA LOCAL GOVERNMENT

Ana Puteri Yulian, Rr. Titiek Herwanti, Endar Pituringsih

Abstract


The financial report is a communication tool and also a form of accountability to the public. Given the importance of the financial statements, the financial statements must be prepared in accordance with the best possible accurate data in accordance with applicable accounting rules. In fact they happen actions irregularities in the financial statements so that the information contained in the financial statements are irrelevant and unreliable. Measures irregularities in the financial statements is one of the actions of the accounting fraud. This study aimed to determine the effect of the suitability of compensation, internal control systems, leadership, and organizational culture to the tendency of accounting fraud at Work Unit (SKPD) Bima local government. Research was conducted at work unit (SKPD) Bima local government which is one element in the form of local government executive Offices and the Agency. Sampling technique used is purposive sampling. Sample this study amounted to 61 employees in offices and government agencies Bima. The data collection was done by distributing questionnaires to give a set of written questions to the respondent to be answered using a Likert scale. Data analysis techniques used are validity and reliability, normality test, Multicollinearity Test, Test Heteroskidastity, and hypothesis testing using multiple linear regression analysis (Multiple Regression Analysis) using SPSS 16.0 for Windows. The results showed that: (1) there is no influence of the suitability of compensation to the tendency of the accounting fraud at Work Unit (SKPD) Bima, (2) there is no influence of the internal control system of the tendency of the accounting fraud at Work Unit (SKPD ) Bima, (3) there is a negative influence of leadership style Against the tendency of accounting fraud at Work Unit (SKPD) Bima. (4) there is no influence of organizational culture on the tendency of the accounting fraud at Work Unit (SKPD) Bima. Based on the research put forward some suggestions for further research is expected to develop research instruments to reproduce reference, literature, adding another independent variable that has not been studied, as well as expanding the research object.

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