Kiswanto, FE Akuntansi and Febri Mustikawati, - and Dani Puspitasari, - and Henny Murtini, - and David Indra Gunawan, - (2017) Perception of Village Financial Managers of Accounting Fraud Tendency (Empirical Study in Grobogan District). In: 6th International Conference on Studies in Business, Management, Education and Law , Sept. 18-19, 2017, Manila (Philippines) .

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Abstract

This study aims to find the perception of village financial managers to the influence of internal control effectiveness, compensation suitability, compliance to accounting regulation and ethical organization culture to accounting fraud tendency. Village financial managers is responsible to manage fund and prepare financial reporting of the village, and thus they are suitable to be taken as respondents. Research sample is obtained using cluster certified random sample. There are 15 villages with 91 respondents representing the population. A questionnaire is distributed to collect data. In addition, the data is analyzed multiple regression analysis with SPSS Version 21. The results show that internal control effectiveness and compliance to accounting regulation have significant and negative impact on accounting fraud tendency. In the other side, compensation suitability and ethical organization culture do not affect accounting fraud tendency. Nevertheless, it is empirically proven that simultaneously internal control effectiveness, compensation suitability, compliance to accounting regulation and ethical organization culture affect accounting fraud tendency.

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