The Determinants of Accounting Fraud Tendency

Abstract

Accounting accounting tendencies are closely related to corruption. Since 2015 until now, village funds
distributed by the government have been quite large and distributed to all villages for village
development purposes, but there are still many cases involving village funds or hiding city funds.
implemented by the Village Government. So this research aims to examine the influence of internal
control, organizational ethical culture, and tolerance on trends in accounting conditions. This research
uses a quantitative method using primary data in the form of a questionnaire distributed to the Kandan
Village Government consisting of the village Head, Secretary, Minister of Finance, Minister of General
Affairs, Minister of Finance, Minister of Welfare, Neighbors), and Residents. Office, Village Public
Services, and Community Empowerment Agency. The research used 30 respondents with a saturated
sample approach using data analysis techniques using multiple linear regression analysis to analyze
hypotheses. The research results show that internal control and recovery do not influence accounting
conditions. On the other hand, the ethical culture of an organization influences the tendency for
accounting conditions to occur.