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

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.