Moderation of Religiosity and Value For Money Against the Effect of Money Ethics on Village Fund Accounting Fraud, Using Mra Model Test

MODERATION OF RELIGIUSITY (REG) AND VALUE FOR MONEY (VFM) ON THE EFFECT OF MONEY ETHIC (ME) IN FRAUD VILLAGE FUNDS ACCOUNTING (FADD),

WITH MRA MODEL TEST

The purpose of this study was to determine: 1) The effect of ME on FADD, 2) The ability of REG and VFM to weaken the positive influence of ME on FADD. The specific objective) is to find out: 1) the formulation of the FADD Prediction MRA Model, and at the same time 2) to find out the size of the Estimated FADD.

To achieve the researcher's objectives, the research methods are used: population and sample determination. Identification, definition and measurement of variables. Next, collect data from secondary data sources using the documentation study method. Next, tabulate data and process data using SPSS V.23, and the classic assumption test is performed. Data analysis with MRA techniques to test. Through this analysis also obtained constants (a) and beta coefficients (b) the independent variables ME and moderating variables (REG and VFM) so that later a model in the form of MRA Prediction FADD Model can be obtained, as the first additional output of research. This prediction model is tested for the fulfillment of the model feasibility test and analyzed to determine the coefficient of determination (R2), then then (if the prediction model is feasible) this prediction model is used to estimate the size of the FADD.

Keywords: Religiosity, Value for Money, Money Ethics, Village Fund Accounting Fraud, MRA Model Test