Pengaruh Moralitas, Motivasi Dan Sistem Pengendalian Intern Terhadap Kecurangan Laporan Keuangan (Studi Empiris pada SKPD di Kota Solok)

Abstract

This study aimed to examine : 1 ) The effect on the level of morality of government officials in the financial statement fraud . 2 ) The effect of negative motivation of government officials to the level of fraud in the financial statements . 3 ) Effect of internal control system of the level of fraud in the financial statements. This type of research digolongan as causative descriptive research . The population in this study is the Local Government Unit ( on education ) in the city of Padang . Total sampling sampling , the respondent and the head of the accounting staff on education . Data were collected by distributing questionnaires directly . The data analysis technique used is multiple regression with the help of Statistical Package For Social Science ( SPSS ) . Research conclusion shows : 1 ) Morality significant negative effect on the level of fraud in the financial statements , where t < t table is -2.680 < 2.2075 ( sig 0.009 < α 0.05 ) which means that H1 is accepted . 2 ) Negative motivation positive significant effect on the level of fraud in the financial statements , where t > t table is 3.016 > 2.2075 ( sig 0.004 < α 0.05 ) which means that H2 is accepted . 3 ) The system of internal control significant negative effect on the level of fraud in the financial statements , where t < t table is -3.369 < 2.2075 ( sig 0.001 < α 0.05 ) which means H3 is accepted Suggestions in this study were : 1 ) For all the government agencies that moral / good personality can be applied at the institution behave in accordance with the guidance in the rules must be enforced so as to commit fraud in the agency can be prevented , more disciplined government -owned assets in order to motivate their use negative / urge someone to commit fraud can be prevented , by applying the level of competency and leadership create a conducive and continuous monitoring and periodic in assessing the quality of internal control fraud can be prevented . In essence to prevent cheating does not happen in government agencies should begin receiving one ( recruitment process ) as employee selection is done through a clean free from corruption , collusion and nepotism ( KKN ) . 2 ) For further research , can add variables such as the suitability of compensation , accounting rules compliance , information asymmetry and other variables that may influence strongly the fraud in the financial statements as well as reducing the negative statement because respondents are less a

ble to respond appropriately.

Keywords: Morality, Motivation, Internal Control Systems, Financial Statement Fraud.