THE EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE, TRANSACTIONAL LEADERSHIP STYLE, AND INTERNAL CONTROL SYSTEM ON THE TENDENCY OF ACCOUNTING FRAUD

Abstract

Abstract: The Effect of Transformational Leadership Style, Transactional Leadership Style, and Internal Control System on The Tendency of Accounting Fraud. The research aims to determine the effect of Transformational Leadership Style, Transactional Leadership Style, and Internal Control System on the Tendency of Accounting Fraud. The research samples included 115 financial and accounting officers of the Local Government Work Unit in Yogyakarta Special Region. The data in this study was analyzed with Structural Equation Modeling (SEM) using Partial Least Square (PLS) to verify the factors affecting the tendency of accounting fraud. The results of this study are: (1) Transformational leadership style has no effect on the tendency of accounting fraud (2) The transactional leadership style has a negative effect on tendency of accounting fraud and (3) Internal Control System has a negative effect on the tendency of accounting fraud.

Keywords: Leadership style, Transformational leadership, Transactional leadership, Internal Control System

Abstrak: Pengaruh Gaya Kepemimpinan Transformasional, Gaya Kepemimpinan Transaksional, dan Sistem Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Gaya Kepemimpinan Transformasional terhadap Kecenderungan Kecurangan Akuntansi, (2) Gaya Kepemimpinan Transaksional terhadap Kecenderungan Kecurangan Akuntansi, (3) Sistem Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi. Sampel penelitian ini sebanyak 115 PNS bagian keuangan di SKPD Provinsi DIY. Data dalam penelitian ini dianalisis dengan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS) untuk memverifikasi faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi. Hasil penelitian menunjukkan bahwa: (1) Gaya Kepemimpinan Transformasional tidak berpengaruh terhadap Kecenderungan Kecurangan Akuntansi, (2) Gaya Kepemimpinan Transaksional berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi, (3) Sistem Pengendalian Internal berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi.

Kata kunci: Gaya Kepemimpinan, Kepemimpinan Transformasional, Kepemimpinan Transaksional, Sistem Pengendalian Internal