The Tendency of Accounting Fraud in the Village Government

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.