ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA SKPD KOTA KEDIRI

Abstract

This research is aimed to test and to analyze the empirical influence of internal control, obedience on
accounting rules, and asymmetric information to the tendency of accounting fraud. The population is Financial
Management Officer (PPK) at the Local Apparaturs Working Unit (SKPD) and Regional Financial
Management Working Unit (SKPKD) in Kediri.The data collection technique has been done by issuing
questionnaires.This research is quantitative research is research that focuses on testing hypothesis wit statistical
method analysis tools and produce results that can be generalized. The data is the primary data which has been
collected by issuing questionnaires to the respondents.This study uses assumption test normalias klasaik is test,
test multicoloniarity and heteroscedasticity test. The data source is the opinions and perceptions of each
personnel within the government agency responsible for making or preparing financial reports. The research
method has been conducted by using quantitative method. The data analysis technique has been done by using
multiple linear regressions analysis.Based on the result of the research, it has been found that internal control
and obedience on accounting rules has negative influence to the tendency of accounting fraud. Meanwhile,
asymmetric information has positive influence to the tendency of accounting fraud.
Keywords: Internal control, obedience on accounting rules, asymmetric information, tendency of accounting
fraud