Hubungan Pengendalian Intern dan Kompensasi dengan Kecurangan Akuntansi (Studi pada BPR di Provinsi Lampung)
Abstract: In this study used
quantitative analysis method, which samples used were obtained from the
questionnaire data (questionnaire). Method of quantitative analysis in general
is a method that is more emphasis on the objective measurement of the social
phenomena. To be able to perform measurements, every social phenomenon
translated into several components of the problem, variables and indicators.
Each variable is determined at the measurement by providing symbols figures
vary according to the categories of information relating to these variables.
Formulation of the problem in this research is "Is the internal control
and compensation effect with accounting fraud?" The purpose of this study
was to examine the empirical evidence of the effect of internal control and
compensation for accounting fraud. This study uses Pearson correlation with
data collection using questionnaires. The results of this study indicate that
the influence of internal control of accounting fraud and do not significantly
affect the compensation.
Penulis: Aminah, Chindy
Yolanda Faramitha
Kode Jurnal: jpakuntansidd160633