Volume: Vol. 3, No. 2, Oktober 2019
    Penulis: Mardatillah date: 2019-10-04

    This research is based on the findings of the 2016 APBD audit, besides that the government sector has the obligation to carry out accountability and public services which require that everything must be transparent and open to the public. This study aim to explore the perception of employees  in government sector case study at urban kelurahan Balikpapan. The population in this study is civil servants (PNS) authorized and responsible for engaging in the use of budgeted funds, accounting executives, and who in charge and related to the financial statements and accountability reports and serve the needs of society in urban village institutions. Data collection methods used in this study by distributing questionnaires to 168 employees but only 131 questionnaires that can be used and can be processed.
           Data were obtained and processed to analyze using Statistical Package For Social Science (SPSS) version 23. Questionnaires were tested by using Validity and reliability test then the analysis test included normality test, multicolonierity, heteroscedasticity. Test the hypothesis by using multiple linear regression, Determination Coefficient test (R2), F statistic test, and T test statistic. The results showed that there was an influence of unethical behavior and compliance with accounting rules for fraudulent tendencies while the variables that did not influence were internal control compliance, organizational ethical culture, information asymmetry, fairness of compensation, organizational commitment to fraudulent tendencies (fraud. The most variable The  dominant influence on the tendency of fraud (fraud) is unethical behavior, and together the influential variables are 28.7% so that around 71.3% is influenced by other variables not examined in this study.

    Keywords: Government Sector, Internal Control Compliance, Unethical Behavior, Adherence to Accounting Rules, Organizational ethical culture, Information asymmetry, Fairness of Compensation, Organizational Commitment.

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