The results of this study show that the Organizational Commitment has significant negatife influence on the tendency of fraud behavior as well as the commitment of the organization that strengthens the influence of Compensation Compliance to the Fraud Behavior Trend. Selama lima tahun terakhir (2005 -2009) kebijakan pengelolaan Tabel 3. Respondents in this study are the financial and accounting department of SKPD Sukabumi. pengelolaan keuangan daerah menjelaskan tentang aspek kebijakan keuangan daerah, yang berkaitan dengan pendapatan, belanja dan pembiayaan daerah guna mewujudkan visi dan misi. Anggaran Pendapatan dan Belanja Daerah, selanjutnya diseingkat. The analytical method used is the analysis of Structural Equation Modeling (SEM) and by using the programPartial Least Square WarpPLS 6.0. Pengelolaan keuangan Daerah adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatusahaan, pelaporan, pertanggungjawaban, dan pengawasan keuangan daerah. This research was conducted to find out how much influence Effectiveness of Control, Compensation Compliance, Organizational Ethical Culture, Competence, Information Asymmetry and Organizational Commitment to the tendency of fraud behavior with moderation variable Information asymmetry and Organizational Commitment to SKPD employees of Sukabmi City.

However, both are still in an inseparable relation since both are conducted in the frame of Negara Kesatuan Republik Indonesia (United nation of Indonesia Republic).Effectiveness of Control, Compatibility Compensation, Organizational Ethical Culture, Competence, Information Asymmetry and Organizational Commitment, Fraud Behavior Trends Abstract The result of this research has concluded that the basic law in applied the state and district financial management is different. In this research, the compiled material would be qualitatively analyzed. PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH. The data compiling is conducted through literacy study. The approach method used was jurisdiction.

This research used the investigation of normative law. The problem that would like to be investigated is how is the relation between the central government and district government in the frame of state and district financial management.

To decide the problem of state and district financial status, it should be placed in the context of constitutional and governmental system which is followed in Indonesia. BANDA ACEH Sekretaris Daerah (Sekda) Aceh, Taqwallah, mengatakan, pengelolaan keuangan daerah harus berorientasi pada kepentingan publik. The state and district financial management is an important part in the governmental arrangement in Indonesia.

Pengelolaan keuangan daerah