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