Anwar, Muhammad Syaiful (2026) Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintahan Desa Se-Kecamatan Wringinanom Kabupaten Gresik. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Accounting fraud is a serious problem that frequently occurs in both the business and public sectors. Accounting fraud is closely linked to corrupt practices. Starting in 2015, central government authorities allocated a budget designated for villages to be distributed to all villages as an effort to improve community welfare and reduce poverty. However, in its implementation, various forms of misuse of village funds by village officials have been found. Based on these conditions, this study aims to examine and determine whether the effectiveness of internal controls, organizational ethical culture, and individual morality influence the likelihood of accounting fraud. This study uses a quantitative approach with a census or total sampling technique. Primary data, obtained through online questionnaires, were used in this study. The total number of research subjects was 48, including Village Heads, Village Secretaries, and Heads of Village Government Financial Affairs throughout Wringinanon District, Gresik Regency. The data analysis technique used was multiple linear regression analysis. The results showed that the effectiveness of internal control, organizational ethical culture, and individual morality simultaneously significantly influenced the likelihood of accounting fraud. Partially, the effectiveness of internal control, organizational ethical culture, and individual morality had a negative and significant influence on the likelihood of accounting fraud.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Syaiful Anwar | ||||||||
| Date Deposited: | 22 May 2026 07:01 | ||||||||
| Last Modified: | 22 May 2026 07:01 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52140 |
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