Pengaruh Keefektifan Pengendalian Internal, Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi, Asimetri Informasi, Dan Moralitas Manajemen Terhadap Kecendrungan Kecurangan(fraud) Pada Perbankan Di Kota Siak

Ultani, Sari Elvi (2021) Pengaruh Keefektifan Pengendalian Internal, Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi, Asimetri Informasi, Dan Moralitas Manajemen Terhadap Kecendrungan Kecurangan(fraud) Pada Perbankan Di Kota Siak. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of the effectiveness of internal control, compensation suitability, compliance with accounting rules, information asymmetry, and management morality on the tendency of fraud in banking in Siak City. Methods of data collection is done by using a questionnaire (questionnaire). The sample in this study, namely financial managers and staff accountants in banking in Siak City. The data of this study were analyzed using multiple linear regression with the help of SPSS. The results of this study indicate that the variables of the effectiveness of internal control, compensation suitability, compliance with accounting rules, information asymmetry and management morality simultaneously affect the tendency of fraud in banking in Siak City. Partially, the hypothesis of the effectiveness of internal control affects the tendency of fraud, the hypothesis of compensation suitability affects the tendency of fraud in banks in Siak City, the hypothesis that obedience to accounting rules affects the tendency to fraud, the hypothesis of information asymmetry affects the tendency to fraud, the hypothesis management morality has no effect on the tendency of fraud.

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