Pengaruh Ketaatan Aturan Akuntansi, Pengendalian Internal Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan

Abstract

Fraud is a form of rule violation that has a detrimental effect on many people. Many
factors underlie a fraud occurs. This study aims to see how much compliance with
accounting rules, internal control, and spiritual intelligence can affect the level of a
person's tendency to commit fraud in an institution. The LPD of Melaya Regency was used
as the research location with all of its employees being the research population. This study
uses 45 people as a sample which will later be distributed questionnaires to obtain data
and studied by setting the use of multiple linear regression analysis. The view of this study
found that the tendency of fraud can be reduced if the institution has high compliance with
accounting rules, strict internal control, and good spiritual condition.