Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Asimetri Informasi, Kesesuaian Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu)

Sapitri, Dola Ulpa (2019) Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Asimetri Informasi, Kesesuaian Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of the effectiveness of control internal compliance with accounting rules, information asymmetry, compensation and suitability individual morality towards the tendency of accounting fraud in the Work Unit Rokan Hulu Regency Apparatus. The sample in this study were SKPD employees in the financial section and PPTK who occupy positions echelon II, echelon III, echelon IV (sub-division head finance, head of division / secretary and head of service / head of agency). Technique data collection using a questionnaire. Data collection is done with distributed 72 questionnaires to 24 SKPD in Rokan Hulu Regency. Research data this was analyzed using multiple linear regression with the help of SPSS version 22.00. The results of the study are that the results of the partial test (t test) indicate that variable obedience to accounting rules and individual morality has no effect on variable accounting fraud. While the effectiveness variable internal control, information asymmetry, compatibility suitability influential against the tendency of accounting fraud. Simultaneous Test research results (Test F) shows that the effectiveness variable of internal control, rule obedience accounting, information asymmetry, compensation suitability and individual morality affect the tendency of accounting fraud.

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