PENGARUH MORALITAS DAN GENDER TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN MONEY ETHIC SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD di Kabupaten Sumenep)

ABSTRACT

This study aims to examine and analyze the effect of gender and morality on the tendency of accounting fraud with money ethic as intervening variable. This study uses primary data obtained from questionnaires. The independent variable in this study are morality and gender, the dependent variable is the tendency of accounting fraud, and the intervening variable is money ethic. The population in this study are Work Unit (SKPD) ofSumenep Regency. The sampling technique used was purposive sampling, the samples in this study were employees in the financial management section 25 Work Units (SKPD). Statisticanalys uses in this study is path analysis.
The resultof this indicates that morality give significant influence to the money ethic, gender doesn’t give significant influence to the money ethic. Morality and money ethics give significant influenceto the tendency of accounting fraud, while gender doesn’tgive significant to the tendency of accounting fraud. The results of indirect influence indicate that the money ethic provable as intervening variable among morality to the tendency of accounting fraud, but money ethic unprovable intervening variables of gender to the tendency of accounting fraud.

Keywords: morality, gender, ethic money, the tendency of accounting fraud.