CD Skripsi
Pengaruhsistem Pengendalian Internal, Kesesuaian Kompensasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Sopd Kabupaten Bengkalis)
This study aims to examine the effect of Internal Control System,Suitability of Compensation, and Information Asymmetry Towards the Tendency of Accounting Fraud.The population that will be use in this research is all employees who work on 33 units of local government organization (SOPD) in Bengkalis district. The method used was purpose sampling. This study uses sample of 99 respondents working in the finance and accounting departments.This research is using survey methods which using questioner instrument which is delivered directly to SOPD in Bengkalis District. The method of data analysis in this study use double regression methods with SPSS (Statistical Product and Service Solution). The result in this study indicate internal control system, suitability of compensation, and information asymmetry affect the tendency of accounting fraud on the level significant (a) < 0,05. The coefficient of determination as big as 0,836 indicates that 83,6% of the variations that occure in the tendency of accounting fraud is affected by internal control system, compensation compatibility, and information asymmetry while the rest of 16,4% were affected by other independent variabels that were not performed in this study. Keywords : Accounting Fraud Tendency, Internal Control System, Suitability Of Compensation, Information Asymmetry
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