Indonesia Conference Directory

Fraud is a mistake made by someone intentionally which could harming others. Fraud within the sope of village goverment is very determental to the public interest. Village funds that are organized for the walfare of the village community are not optimal because of the irresponsible behavior of village apparatus. This Study aims to explore the tendency of accounting fraud committed by village apparatus in Weru district related to the role of spiritual intellegence in moderating the influence of suitability of compensation, apparatus morality, and organizational ethical culture. The population of this research is all villaage apparatus in Weru District. This Research used purposive sampling technique with 52 respondents. The sample of research includes village head and village apparatus who managed village funds. They were village secretary, village treasurerand also the head of development planning affairs. This Research uses quantitative approach. Method of collecting data using aquestionaire. Data analysis techniques using descriptive analysis, regression moderation with different test. The results of the study show that there is a negative influence between apparatus morality and ethical culture on accounting fraud tendencies. There is a positive influence on the suitability of compensation on accounting fraud tendencies. There is an influence of spiritual intelligence in strengthening the negative relationship between apparatus morality and organizational ethical culture towords accounting fraud tendencies. There is an influence of spiritual intelligence in weakning the positive relationship of compensation suitability on the accounting fraud tendencies. Based on the result of the analysis, the researchers suggested that the government hold training on managing village fund programs on a regular basis and provide appropriate remuneration in managing vilage funds. The professionalism of village apparatus can be improved through training in managing village funds. This can be tried to reduce someone-s fraudulent behavior.