PENGARUH SISTEM PENGENDALIAN INTERN, MORALITAS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

(STUDI EMPIRIS PADA LPD SE – KECAMATAN ABIANSEMAL)

Abstract

Accounting fraud is a deliberate action with bad ethics that can harm the organization or company.
This study aims to determine the effect of Internal Control, Morality, and Compensation Suitability
on the Trend of Accounting Fraud in LPDs in Abiansemal District. The population in this study
were employees at 31 LPD in Abiansemal District. The sample in this study was determined using
the nonprobability sampling method with purpusive sampling technique or determining the sample
with certain criteria, the sample in this study was LPD employees who had a large enough
opportunity to commit fraud, so the number of samples in this study was 214 respondents. This
research method uses quantitative research methods with primary data obtained from
questionnaire data which is measured using a Likert scale research method. The data analysis
technique used is descriptive analysis, validity test, reliability test, classical assumption test,
multiple linear regression analysis, ANOVA or F test, coefficient of determination and t test. The
results of this study are that internal control has a negative and significant effect on the tendency
of accounting fraud, morality has a negative and insignificant effect on the tendency of accounting
fraud, the suitability of compensation has a negative and significant effect on the tendency of
accounting fraud.