PENGARUH KEADILAN DISTRIBUTIF, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN FRAUD PADA TABUNGAN SISWA (STUDI PADA SEKOLAH DASAR DI KABUPATEN BULELENG) - ., I Gusti Ngurah Angga Wijaya; ., Gede Adi Yuniarta, S.E.Ak, M.Si.; ., Dr. Edy Sujana, S.E., M.Si.Ak. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengetahui pengaruh variabel keadilan distributif, efektivitas sistem pengendalian internal, dan moralitas individu terhadap kecenderungan fraud pada tabungan siswa di sekolah dasar Kabupaten Buleleng. Penelitian dilakukan pada sekolah dasar di Kabupaten Buleleng dengan jumlah sampel sebanyak 83 sekolah dasar yang didapat melalui pehitungan menggunakan rumus slovin. Teknik pengambilan sampel menggunakan probability sampling dengan teknik proportionate stratified random sampling dan didapat jumlah responden sebanyak 249 responden. Penelitian ini merupakan penelitian kuantitatif dengan mempergunakan data primer berupa kuesioner yang mempergunakan skala pengukuran likert. Analisis data penelitian mempergunakan program Statistical Package for Social Science (SPPS) v. 20. Hasil penelitian ini menunjukkan bahwa variabel keadilan distributif, efektivitas sistem pengendalian internal dan moralitas individu secara parsial berpengaruh negatif dan signifikan terhadap kecenderungan fraud pada tabungan siswa. Hasil tersebut dilihat dari nilai thitung dan tingkat sigifikansi masing-masing variabel bebas. Variabel keadilan distributif dengan hasil thitung -2,073 dengan signifikansi 0,039, variabel efektivitas sistem pengendalian internal dengan hasil thitung -8,667 dengan signifikansi 0,000, dan variabel moralitas individu dengan hasil thitung -1,989 dengan signifikansi 0,048.Kata Kunci : keadilan distributif, efektivitas sistem pengendalian internal, moralitas individu, dan kecenderungan kecurangan This study aimed at determining the variable effects of distributive justice, internal control system effectiveness, and individual morality on fraud trends on the students' savings in elementary schools in Buleleng Regency. The research was conducted at elementary schools in Buleleng Regency with 83 elementary school samples obtained through slovin formula calculation. The sampling technique used was probability sampling through proportionate stratified random sampling technique and obtained the number of respondents as many as 249 respondents. This research was a quantitative research employing primary data in the form of questionnaires using Likert measurement scale. The analysis of research data employed Statistical Package for Social Science (SPPS) program v. 20. The results of the research indicated that the variable of distributive justice, internal control systems effectiveness, and individual morality partially had a negative and significant effect on fraud trends in student savings. The results were seen from the value of tcount and the significance level of each independent variable. The distributive justice variable was with tcount result -2.073 with the significance of 0.039, the internal control system effectiveness variable was with tcount result -8.667 with the significance of 0.000, and the individual morality result was with tcount result -1.989 with the significance of 0.048.keyword : distributive justice, internal control system effectiveness, individual morality, and fraud trends