PENGARUH PERSEPSI PEGAWAI ATAS PENGENDALIAN INTERNAL TERHADAP KECURANGAN (FRAUD) AKUNTANSI DI PEMERINTAH PROVINSI DKI JAKARTA

NUR FAJRIANI, VITA (2017) PENGARUH PERSEPSI PEGAWAI ATAS PENGENDALIAN INTERNAL TERHADAP KECURANGAN (FRAUD) AKUNTANSI DI PEMERINTAH PROVINSI DKI JAKARTA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

VITA NUR FAJRIANI. The Influence of Employee Perception on Internal Control of Accounting Fraud in Provincial Government DKI Jakarta. Skripsi. Jakarta. Economic Education Study Program, Concentration of Accounting Education, Faculty of Economics, Jakarta State University, 2017. This study aims to determine the effect of employee perceptions of internal controls against fraud accounting staff Regional Financial Management Board DKI Jakarta Province based on valid and reliable data and facts. The research was conducted at Badan Pengelola Keuangan Daerah (BPKD) DKI Jakarta Province. The method used is survey method. The affordable population in this study is staff of Accounting and Financial Reporting and Treasury and Cash Divisions as much as 40 employees. The sampling technique used proportional random sampling so that the sample of 36 employees. To capture data from both variables, Likert-scale instrument is used for employees' perceptions of internal control (Variable X) and accounting fraud (Variable Y). Regression equation in this research is Ŷ = 53,04 -0,40 X. . From this equation test requirements analysis conducted by normality test error estimate the regression of Y on X obtained by liliefors. L iv count <L (0,0699 <0,1477). It shows the data are normally distributed. In regression linearity test obtained F tabel (0.46) < F (2.25) which can be concluded that the that the regression model is linear. As for the meaningful test obtained F table count 18.39> F (4.13) indicating that the regression equation means. Result of correlation coefficient test by using Product Moment from Pearson obtained r xy table value -0,5925. This means that there is a negative relationship between employee perceptions of internal control with employee accounting fraud in Accounting and Financial Reporting and Treasury and Cash Sector of Regional Financial Management Agency of DKI Jakarta Province. From the calculation of Test-t obtained t count = -4.534 < t = -2.032, it can be concluded there is a significant negative effect between employee perceptions of internal control (variables X) with accounting fraud (variable Y). From the calculation results obtained coefficient of determination 35.10% so it can be said that the variable Y accounting fraud is determined by the variable X employees perceptions of internal control is 35.10%

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