The number of cases of fraud that occur makes it important to research ethical perceptions of decision makers regarding accounting fraud. This study aims to analyze the influence of the love of money on accounting fraud and to examine whether Catur Purusa Artha's culture can weaken that influence. This research was conducted in villages in Buleleng regency with a total sample of 75 respondents. Analysis of the data in this study uses a moderated regression analysis. The results of this study prove that the love of money variable has a positive effect on accounting fraud. This means that the higher the love of money owned by the village apparatus, the higher the tendency for accounting fraud to occur. Moreover, Catur Purusa Artha's culture can moderate the influence of the love of money on accounting fraud. This can be seen from the negative value, which means that the attitude of the love of money accompanied by the practice of good Catur Purusa Artha culture values can reduce the negative influence of the love of money attitude towards accounting fraud in the management of APBDES.
Volume 12 | Issue 7
Pages: 24-31
DOI: 10.5373/JARDCS/V12I7/20201980