Pengaruh Good Governance, Ketaatan Aturan Akuntansi, Kompetensi, Budaya Organisasi dan Peran Audit Internal Terhadap Pencegahan Kecurangan Akuntansi dengan Moralitas Aparatur sebagai Variabel Moderating

Abstract

This research aims to find out whether good governance, compliance with accounting rules, competence, organizational culture and the role of internal audit have an effect on preventing accounting fraud in the Regional Government of Medan. This research also aims to find out whether apparatus morality can be used as a moderating variable in this research model. This type of research is causal associative research, using a quantitative approach. This research is conducted on all Regional Apparatus Organizations (OPD) within the Regional Government of Medan. Samples are taken from 93 Regional Government of Medan officials consisting of Heads of Agencies, Secretaries and Heads of Finance from each OPD. The data used is primary data and the data analysis method used is Partial Least Square (PLS) with the assistance of SmartPLS software. The results of this research show that partially good governance, compliance with accounting rules, organizational culture and the role of internal audit are proven to have a positive and significant effect on preventing accounting fraud in the Regional Government of Medan. Meanwhile, competency is proven to have an insignificant effect on preventing accounting fraud in the Regional Government of Medan. The results of the moderating test show that the morality of the apparatus is proven to be able to moderate the effect of good governance, compliance with accounting rules, competence and organizational culture on preventing accounting fraud in the Regional Government of Medan.