Kardiyem, Fadhilah Mahanani Saputri, Angga Pandu Wijaya
This study aimed to explore the tendency of accounting fraud committed by the village apparatus in Weru District in relation to the role of spiritual intelligence in moderating the effect of compensation suitability, apparatus morality, and organizational ethical culture. This study only measures the factors that cause accounting fraud trends in the form of appropriateness of compensation, apparatus morality and organizational ethical culture in village fund management (Empirical study in Weru District Sukoharjo) with spiritual intelligence as a moderating variable. The population of this study was 145 village officials in Weru Subdistrict. This study used a purposive sampling technique with a total of 52 respondents. This study used a quantitative approach. The collecting data technique used a questionnaire. The data analysis technique used descriptive analysis and moderation regression with an absolute difference test. © 2020, Society for Alliance, Fidelity and Advancement (SAFA). All rights reserved.
Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia
