ABSTRAK
BUNGA SINTA MARIANI MANIHURUK, 20200610090. “Determinan Kecenderungan Kecurangan Akuntansi di Koperasi dalam Perspektif Fraud Hexagon (Studi Empiris pada Koperasi Unit Jasa Simpan Pinjam di Kabupaten Kuningan)”. Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Kuningan. Dibimbing oleh Enung Nurhayati, M.Si., Ak., CA dan Salta, M.Ak.,CA

Tujuan penelitian ini untuk menganalisis pengaruh financial pressure, gaya kepemimpinan, keefektifan pengendalian internal, budaya organisasi, jabatan, dan kolusi terhadap kecenderungan kecurangan akuntansi. Populasi pada penelitian ini adalah pengurus koperasi unit jasa simpan pinjam di Kabupaten Kuningan dengan jumlah 165 pengurus. Adapun sampel pada penelitian ini sebanyak 120 pengurus koperasi. Teknik analisis data pada penelitian ini menggunakan Partial Least Square-Structural Equation Modelling (PLS-SEM). Hasil pada penelitian ini menunjukkan bahwa financial pressure, jabatan, dan kolusi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi. Sedangkan, gaya kepemimpinan, budaya organisasi dan keefektifan pengendalian internal berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi.

Kata Kunci: Financial Pressure, Gaya Kepemimpinan, Keefektifan Pengendalian Internal, Budaya Organisasi, Jabatan, Kolusi, Kecenderungan Kecurangan Akuntansi.

ABSTRACT
BUNGA SINTA MARIANI MANIHURUK, 20200610090. “Determinants of Accounting Fraud Tendencies in Cooperatives from the Fraud Hexagon Theory Perspective (Empirical Study of the Kuningan Regency Savings and Loans Cooperative)”. Accounting Study Program, Faculty of Economics and Business, Kuningan University. Guided by Enung Nurhayati, M.Si., Ak., CA and Salta, M.Ak.,CA

The purpose of this study is to analyze the influence of financial pressure, leadership style, effectiveness of internal control, organizational culture, position, and collusion on the tendency of accounting fraud. The population in this study were the administrators of savings and loan service cooperative units in Kuningan Regency, totaling 165 administrators. The sample in this research was 120 cooperatives administrators. The data analysis technique in this research uses Partial Least Square- Structural Equation Modeling (PLS SEM). The results of this research indicate that financial pressure, position, and collusion have a significant positive effect on the tendency of accounting fraud. Meanwhile, leadership, organizational culture and the effectiveness of internal control have a negative effect significant on the tendency of accounting fraud.

Keywords: Financial Pressure, Organizational Culture, Position, Collusion, Leadership, Effectiveness of Internal Control, Tendency of Accounting Fraud.