CD Skripsi
Pengaruh Keefektifan Pengendalian Internal, Penegakan Hukum, Keadilan Distributif, Kesesuaian Kompensasi Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Opd Kabupaten Kampar)
ABSTRACT
This study aims to determine the effect of internal control effectiveness,
law enforcement, distributive justice, suitability of compensation, and information
asymmetry on the tendency of accounting fraud. This study used quantitative
research. Population in this study were employees in 30 organizations of kampar
district. The method of determining the sample used in this study is saturated
sampling. Where as the respondents consisted of head of finance department,
head of sub finance department, and spending treasurer of 62 people. The data
were analyze by using multiple regression method using SPSS version 23. The
result of research showed that (1) the internal control effectiveness influenced the
tendency of accounting fraud (2) law enforcement influenced the tendency of
accounting fraud (3) distributive justice influenced the tendency of accounting
fraud (4) suitability of compensation influenced the tendency of accounting fraud
(5) information asymmetry influenced the tendency of accounting fraud.
Keywords : Internal control effectiveness, law enforcement, distributive justice,
suitability of compensation, and information asymmetry on the
tendency of accounting fraud.
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