Manuscript Title:

THE POTENTIAL MISUSE OF VILLAGE FUNDS IS CAUSED BY INDIVIDUAL MORALITY AND THE PRESENTATION OF FINANCIAL STATEMENTS THAT ARE ENGINEERED

Author:

YUNIDAR ERLINA, FIRDAUS SIANIPAR, SHELLY FARIDA TOBING, ELLEN SUMIARNI, LESI HERTATI, SYAIFUL SAHRI

DOI Number:

DOI:10.17605/OSF.IO/ST5FH

Published : 2022-02-10

About the author(s)

1. YUNIDAR ERLINA - Lecturer of Management, Tridinanti University-Indonesia.
2. FIRDAUS SIANIPAR - Lecturer of Management, Tridinanti University-Indonesia.
3. SHELLY FARIDA TOBING - Lecturer of Management, Tridinanti University-Indonesia.
4. ELLEN SUMIARNI - Lecturer of Management, Tridinanti University-Indonesia.
5. LESI HERTATI - Lecturer of Accounting, Indo Global Mandiri University-Indonesia.
6. SYAIFUL SAHRI - Lecturer of Management, Tridinanti University-Indonesia.

Full Text : PDF

Abstract

Presentation of financial statements is very important to inform government accounting information. The government demands to present financial statements that are fairly and fully disclosed so that the financial statements presented can be accounted for so as to create transparency and accountability of a financial report. The method used in this study is the F test to see whether the existing regression model is feasible or not. The regression model describes the effect of the independent variables, namely the accounting information system, individual morality, and the presentation of financial statements on the dependent is the misuse of village funds. Through the ANOVA table, the regression model is declared feasible if the value of Fcount (Sig.) is less than 0.05. The results show that individual morality affects the presentation of financial statements with implications for misuse of village funds due to opportunities and individual needs.


Keywords

Individual Morality, Financial Reports, Potential Misuse of Village Funds.