Image of Pengaruh Efektifitas Pengendalian Internal, Kesesuaian Kompenssi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Skpd Kota Padang Panjang)
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Pengaruh Efektifitas Pengendalian Internal, Kesesuaian Kompenssi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Skpd Kota Padang Panjang)

The tendency Accounting Fraud in Indonesia is not only happen in privat sectors but also in public sectors whereas the factors that affect the tendency of accounting fraud are effectiveness of the internal control ,compensation compliance, apparatus morality,and information asymmetry. This research aimed to examnine the affect of effectiveness of the internal control ,compensation compliance, apparatus morality,and information asymmetry to the tendency of accounting fraud in the Local government work units Padang Panjang city (SKPD). The kind of this research in quantitative research with survey method. The population in this research is all of the Local government work units Padang Panjang city (SKPD). The samples in this research are echelon III and echelon IV. Echelon III consists of head section (Kabag) and secretary while Echelon IV consists of head sub parts (Kasubag). The sampling technique in this research used purposive sampling that the sample selection based on certain criteria corresponding author desired. The data were analysis with descriptive statistics test, quality data test, multicolinearity test and heteroscetasticity test, hypothesis test consisting of multiple regression test, coeficient of determination, F test and t test. The results showed that: 1) The effectiveness of Internal Control (X1) has a negative effect on the Tendency of Accounting Fraud (Y), 2) Compensation Compliance (X2) has a positive effect on the Tendency of Accounting Fraud (Y), 3) apparatus Morality (X3) has a negative effect on the Tendency of Accounting Fraud (Y), and 4) Information Asymmetry (X4) has a positive effect on the Tendency of Accounting Fraud (Y). Keywords: Tendency of Accounting Fraud, Compensation Compliance, Apparatus Morality, Information Asymmetry, Effectiveness of the internal Control

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0328)
02 03. 117 (0328)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0328)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 71 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0328)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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