FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI SERTA AKIBATNYA TERHADAP KINERJA ORGANISASI

Abstract

The tendency of accounting fraud (TAF) is characterized by actions and policies deliberately hide facts or do not provide real information for the purpose of deceiving or manipulation. Surprisingly TAF sometimes deliberately chosen because it is deemed advantageous for himself, but many more parties agree not to provide an opportunity for the TAF. This research was conducted in the State Universities at East Java that under the Agency of National Education and the Agency of Religion using survey and questionnaire as instrument. Considering that this is a behavioral research, the unit analysis on this study is the officials and other staff that are responsible as budget user, accounting administrator, and the compiler of accountability report in the state Universities. Of the 360 questionnaires sent there are 146 pieces of the back, it means the response rate achieved 40,56%. There are from 19 State Universities participate in the data collection. The 130 qualified data is analyzed using regression, which 16 were not analyzed because it is not filled completely. The result shows that 1) internal control compliance, compensation system, and compliance with rules effect on unethical behavior, 2) internal control compliance, compensation system, compliance with rules, and unethical behavior effect on tendency of accounting fraud, 3) tendency of accounting fraud did not effect on performance accountability. Compensation System And compliance with rules is an effective factor to control the occurrence of unethical behavior and TAF. The results of this study recommends that (1) SPI is applied always consider the benefits to the destination SPI to maintain the security of assets and information organization, (2) always should consider ethical violations in assessing the performance of employees who are next used as a basis for determining the burden of tasks that become the basis for determining the honorarium.