Pengaruh Sistem Pengendalian Internal, Kesesuaian Kompensasi, Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi (studi empiris pada Kantor BUMN Kota Padang)
Abstract: This study aims to
investigate the influence of the system of internal control, compliance
compensation, morality management against the tendency of accounting fraud.
Population used is state-owned companies, while the sample is a state-owned
company located in the city of Padang as many as 30 companies, with a total
sampling techniques sampling. Type of data used is primary data. Data
collection methods used are kuisoiner. The analytical tool used is multiple
regression using the t test and F test Test results show the system of internal
control, suitability compensation, and management morality significant negative
effect on the tendency of accounting fraud.
Keywords: system of internal
control, compliance compensation, morality management, the tendency of
accounting fraud
Penulis: Nilam Sanuari
Kode Jurnal: jpakuntansidd140819
