PUTRI, ADHILLA ANINTA (2019) DAMPAK KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kota Pekanbaru). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to prove the influence of the effectiveness of internal control, compliance with accounting rules, compensation and asymmetry information against the tendency of accounting fraud. The object of this research was conducted on local government employees in the Pekanbaru City Regional Work Unit (SKPD) total 43 SKPD. This research was conducted against the 108 respondents using primary data through a questionnaire that was distributed directly to the respondents. Methods of analysis used in this study was a double liner regression analysis. The results of this study indicate that the effectiveness of internal control, compliance with accounting rules, compensation significant negative effect on the tendency of accounting fraud and asymmetry information significant positive effect on the tendency of accounting fraud. Test results revealed that the simultaneous the effectiveness of internal control, compliance with accounting rules, compensation and asymmetry information collectively influence on the tendency of accounting fraud. Keywords: effectiveness of internal control, compliance with accounting rules, compensation, asymmetry information, the tendency of accounting fraud. Penelitian ini bertujuan untuk membuktikan dampak Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi. Objek penelitian ini dilakukan pada pegawai pemerintah daerah yang ada dalam Satuan Kerja Perangkat Daerah (SKPD) Kota Pekanbaru yang berjumlah 43 SKPD. Penelitian ini dilakukan terhadap 108 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi dan asimetri informasi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi. Hasil uji simultan mengungkapkan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi dan asimetri informasi secara bersama-sama berpengaruh terhadap kecenderungan kecurangan akuntansi. Kata Kunci : pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, asimetri informasi, kecenderungan kecurangan akuntansi
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