Manik, Vera Regita (2023) Pengaruh Gaya Kepemimpinan, Keefektifan Sistem Pengendalian Internal, Dan Kultur Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Kontraktor Dikota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Fraud is a lie or fraud (deception) carried out for personal gain, a deliberate action by members of company management, parties who play a role in company governance, employees, or third parties who commit lies or fraud to obtain unfair advantages or illegal. This research aims to test and analyze the influence of leadership style variables, the effectiveness of the internal control system and organizational culture on the tendency for fraud in contractor companies in the city of Pekanbaru. The population in this study was 19 large-scale contractor companies in the city of Pekanbaru which were registered in the Riau Province Central Statistics Agency, Riau Province Construction Company Directory 2021. The research sample was selected using a purposive sampling technique. Data analysis uses multiple linear regression analysis techniques. Based on the results of tests that have been carried out, it shows that the leadership style variable has a negative and significant effect on the tendency for accounting fraud. The variable effectiveness of the internal control system does not have a negative and significant effect on the tendency for accounting fraud. Organizational culture variables do not have a negative effect on the tendency for accounting fraud. Simultaneously, the variables of leadership style, effectiveness of the internal control system, and organizational culture have a significant effect on accounting fraud.

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