Research Article
The Tendency of Accounting Fraud in the Village Government
@INPROCEEDINGS{10.4108/eai.2-12-2021.2320285, author={Dendi Purnama and Neni Nurhayati and Arief Nurhandika and Herma Wiharno}, title={The Tendency of Accounting Fraud in the Village Government}, proceedings={Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia}, publisher={EAI}, proceedings_a={UNISET}, year={2022}, month={8}, keywords={compensation suitability; internal control; ethical culture; transparency; compliance with accounting rules; the tendency of accounting fraud}, doi={10.4108/eai.2-12-2021.2320285} }- Dendi Purnama
Neni Nurhayati
Arief Nurhandika
Herma Wiharno
Year: 2022
The Tendency of Accounting Fraud in the Village Government
UNISET
EAI
DOI: 10.4108/eai.2-12-2021.2320285
Abstract
This study aims to analyze the effect of compensation suitability, internal control, ethical culture, transparency and compliance with accounting rules toward the tendency of accounting fraud in the Village in Karangsembung Subdistrict, Lemahabang Subdistrict, Astanajapura Subdistrict, and Gegesik Subdistrict in Cirebon Regency. The research method uses descriptive methods and verification methods. The population in this study were 184 respondents. The sample of this study used the slovin calculation formula and was taken by means of stratified random sampling as many as 126 respondents. Statistical analysis used is multiple regression. The results of the study found that compensation suitability had a significant negative toward the tendency of accounting fraud, internal control had a significant negative effect on the tendency of accounting fraud, ethical culture had negative effect toward the tendency of accounting fraud, transparency and compliance with accounting rules had a negative effect to the tendency of accounting fraud.