Penelitian ini bertujuan untuk menguji pengaruh kecerdasan spiritual dan budaya Tri Hita Karana terhadap kecenderungan kecurangan (fraud) akuntansi pada Satuan Kerja Perangkat Daerah Kabupaten Badung. Jenis data yang digunakan dalam penelitian ini adalah data primer. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 112 responden dari 17 dinas di Kabupaten Badung. Pengumpulan data penelitian dilakukan dengan cara penyebaran kuesioner kepada masing-masing responden yang terpilih berdasarkan kriteria yang telah ditentukan. Dari pengumpulan data tersebut, kemudian data diuji. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS 23.00 for Windows. Hasil dari penelitian ini yaitu (1) secara parsial, kecerdasan spiritual berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud) akuntansi, (2) secara parsial, budaya Tri Hita Karana tidak berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud) akuntansi, dan (3) secara simultan, kecerdasan spiritual dan budaya Tri Hita Karana berpengaruh signifikan terhadap kecenderungan kecurangan (fraud) akuntansi.Kata Kunci : kecerdasan spiritual, Tri Hita Karana, kecurangan This study aimed at examining the influence of spiritual quotient and culture of Tri Hita Karana against the tendency of accounting fraud at the regional work unit of Badung regency. The data which were used in this study were primary data. Samples in this study were determined using purposive sampling technique with 112 respondents from 17 agencies in Badung regency. The data were collected by distributing questionnaires to each selected respondent based on predetermined criteria. The collected data were then analyzed. It was analyzed using multiple linear regression with the help of SPSS 23.00 for Windows. The results show that (1) partially, spiritual quotient has a negative and significant influence on the tendency of accounting fraud, (2) partially, culture of Tri Hita Karana has no negative and significant influence on the tendency of accounting fraud, (3) simultaneously, spiritual quotient and culture of Tri Hita Karana has a significant influence on the tendency of accounting fraud.keyword : spiritual quotient, Tri Hita Karana, fraud
| Published by | Universitas Pendidikan Ganesha |
| Journal Name | JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha |
| Contact Phone | +6281339412282 |
| Contact Name | Nyoman Suadnyana Pasek |
| Contact Email | suadnyanapasek83@gmail.com |
| Location | Kota denpasar, Bali INDONESIA |
| Website | S1ak| https://ejournal.undiksha.ac.id/index.php/S1ak| |
| ISSN | ISSN : 26141949, EISSN : 26141930, DOI : -, |
| Core Subject | Humanities, Social, |
| Meta Subject | Humanities, Social Sciences, |
| Meta Desc | IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management. |
| Penulis | ., Ni Luh Putu Mia Diana Melisa , ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak. , ., Made Aristia Prayudi, S.A., M.Sc., Ak. |
| Publisher Article | Universitas Pendidikan Ganesha |
| Subtitle Article | JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017): |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ejournal.undiksha.ac.i… |
| DOI | https://doi.org/10.23887/jimat.v8i2… |
| DOI Number | DOI: 10.23887/jimat.v8i2.13321 |
| Download Article [1] | https://ejournal.undiksha.ac.id/index.ph… |
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Informasi yang terkait dengan Pengaruh Kecerdasan Spiritual dan Budaya Tri Hita Karana Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi pada Satuan Kerja Perangkat Daerah Kabupaten Badung
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