ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti apakah terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi, dalam kondisi terdapat elemen pengendalian internal dan tidak terdapat elemen pengendalian internal serta memperoleh bukti apakah terdapat interaksi antara moralitas individu dan pengendalian internal. Rancangan penelitian yang digunakan adalah eksperimen dengan desain faktorial 2X2 yang melibatkan 112 Kepala Sub Bagian Pemerintah Daerah Provinsi Bali. Teknik analisis data yang digunakan adalah Two Way Anova. Hasil penelitian menunjukkan bahwa terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi.Selain itu penelitian ini juga membuktikan bahwa kecenderungan individu melakukan kecurangan akuntansi dalam kondisi tidak terdapat elemen pengendalian internal dan terdapat interaksi antara moralitas individu dan pengendalian internal. Individu dengan level moral rendah cenderung melakukan kecurangan akuntansi pada kondisi tidak terdapat elemen pengendalian internal. Kata kunci: kecurangan akuntansi; moralitas individu; pengendalian internal ABSTRACT This study aimed to obtain evidence of whether there are differences in the tendency to commit fraud among individuals who have a low level of moral reasoning and high levels moral reasoning, the conditions are there is elements of internal control and there is no element of internal control and obtain evidence as to whether there was an interaction between individual morality and control internally. The design of the study is experiment design with 2x2 factorial design involving 112 Head of Sub Division of the Provincial Government of

Penelitian ini bertujuan untuk memperoleh bukti apakah terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi, dalam kondisiterdapat elemen pengendalian internal dan tidak terdapat elemen pengendalian internal serta memperoleh bukti apakah terdapat interaksi antara moralitas individu dan pengendalian internal. Rancangan penelitian yang digunakanadalah eksperimen dengan desain faktorial 2X2 yang melibatkan 112 Kepala Sub Bagian Pemerintah Daerah Provinsi Bali. Teknik analisis data yang digunakan adalah Two Way Anova. Hasil penelitian menunjukkan bahwa terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi. Selain itu penelitian ini juga membuktikan bahwa kecenderungan individu melakukan kecurangan akuntansi dalam kondisi tidak terdapat elemen pengendalian internal dan terdapat interaksi antara moralitas individu dan pengendalian internal. Individu dengan level moral rendah cenderung melakukan kecurangan akuntansi pada kondisi tidak terdapat elemen pengendalian internal.Kata kunci: kecurangan akuntansi, moralitas individu, pengendalian internal.

Research aims to understand The Influence Of Public Participation, The Use Of The Villages Financial System, A Companion Competence Of The Villages And Local Government Commitment To Successful Of Village Funds Management. The research is quantitative research using types of data on obtained from the questionnaire and primary is measured using likert scales. The population in this study using the whole chief of village officer, treasurer, the villages officials, as well as the operator siskeudes in Buleleng Regency. The sample collection Technique use probability sampling that is simple random sampling. The criteria of the sample in this study is the whole chief of village officer, treasurer, the villages officials, as well as the operator siskeudes in Buleleng Regency as many as 224 people. Data analysis techniques in this study using multiple linear regression analysis with SPSS version 23. The results of the research indicated that the variable public participation (x1) influence positively and significant to successful of village funds management, the use of the village financial system (x2) influence positively and significant to successful of village funds management, variable a companion competence of the villages (x3) influence positively and significant to successful of village funds management, and the variable of local government commitment (x4) influence positively and significant to successful of village funds management.

Although the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report.