CD Skripsi
Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Organisasi, Sistem Pengendalian Internal, Dan Integritas Terhadap Kecurangan Akuntansi (Studi Empiris Pada Opd Di Kabupaten Indragiri Hulu)
ABSTRACT
This study aims to determine the effect of suitability compensation, information
asymmetry, organizational culture, internal control, and integrity on accounting
fraud. population in this study were employees in 30 organization of Indragiri
Hulu district. Whereas the respondents consisted of head of organization
Indragiri Hulu district, head of sub finance departement, and spending treasurer
of 90 people. The sampling method in this study was saturated sample. The data
used in this study is primary data, which is done using a survey method with
questionnaires. The processing data method carried out is multiple linear
regression.
The result of research showed that (1) suitability compensation has negative effect
on accounting fraud (2) information asymmerty has positive effect on accounting
fraud (3) organizational culture has negative effect on accounting fraud (4)
internal control has negative effect on accounting fraud (5) and integrity have no
effect on accounting fraud.
Keywords: suitability compensation,asymmetry information, organizational
cultures, internal control and integrity on accounting fraud
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