PENGARUH KOMPETENSI APARATUR, PENGENDALIAN INTERNAL, INTEGRITAS DAN MORALITAS TERHADAP FRAUD LAPORAN KEUANGAN (Studi Kasus Pada Kelurahan Se-Kecamatan Ponorogo)

Riduan, Muhamad (2022) PENGARUH KOMPETENSI APARATUR, PENGENDALIAN INTERNAL, INTEGRITAS DAN MORALITAS TERHADAP FRAUD LAPORAN KEUANGAN (Studi Kasus Pada Kelurahan Se-Kecamatan Ponorogo). Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

[img] Text (Surat persetujuan unggah karya ilmiah)
Surat persetujuan unggah karya ilmiah.pdf
Download (342kB)
[img] Text (Halaman depan)
Halaman Depan_044009.pdf
Download (1MB)
[img] Text (BAB I)
BAB 1.pdf
Download (368kB)
[img] Text (BAB II)
BAB II.pdf
Restricted to Registered users only
Download (430kB)
[img] Text (BAB III)
BAB III.pdf
Restricted to Registered users only
Download (464kB)
[img] Text (BAB IV)
BAB IV.pdf
Restricted to Registered users only
Download (864kB)
[img] Text (BAB V)
BAB V.pdf
Restricted to Registered users only
Download (233kB)
[img] Text (Daftar Pustaka)
Daftar Pustaka.pdf
Download (354kB)
[img] Text (Lampiran)
Lampiran.pdf
Download (1MB)
[img] Text (Skripsi Full Draft)
Skripsi Full Draft.pdf
Restricted to Repository staff only
Download (3MB)

Abstract

Financial statement fraud is an intentional error in the preparation of financial statements or the omission of the amount of disclosure in the financial statements. The purpose of this study was to measure the effect of apparatus competence, internal control, integrity & morality on financial statement fraud. The analytical method used is quantitative analysis. Data were collected through questionnaires, interviews & direct observation. This research was conducted in several village/kelurahan offices throughout the Ponorogo sub-district. The sampling technique in this study used the purposive random sampling formula and a sample of 50 respondents was determined from 19 village/kelurahan governments. Data analysis was carried out at a significant level of 90%. The results of this study indicate that the first hypothesis is that the competence of the apparatus has a significant effect on financial statement fraud because the competence of the apparatus in the village government will increase, the performance of an employee will be more organized and better. The second hypothesis, internal control has a significant effect on financial statement fraud, indicating that the tighter the internal control in the village government, the better the quality in compiling the recorded financial statements. The third hypothesis is that integrity & morality have a significant effect on financial statement fraud because the higher the level of our integrity & morality in a field, the better the performance will be. Keywords: apparatus competence, internal control, integrity & morality, financial statement fraud.

Item Type: Thesis (Skripsi (S1))
Uncontrolled Keywords: Kompetensi aparatur, pengendalian internal, integitras & moralitas, fraud laporan keuangan
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic
Depositing User: fe . userfe
Date Deposited: 25 Aug 2022 07:02
Last Modified: 25 Aug 2022 08:01
URI: http://eprints.umpo.ac.id/id/eprint/9765

Actions (login required)

View Item View Item
Umpo Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.