Pengaruh Kepuasan Kompensasi, Ketaatan Aturan Akuntansi Dan Religiusitas terhadap Fraud pada Bank Perkreditan Rakyat Pusat Se-Kota Denpasar
Abstract
This study aims to determine the effect of compensation satisfaction, obedience to accounting rules and religiosity on fraud. This research was conducted at BPRs in Denpasar City. The sample in this study was 168 people. The data were tested using the classical assumption test, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the compensation saisfaction variable had a negative and significant effect on fraud. Compliance with accounting rules has a negative and significant effect on fraud. Religiosity has a negative and significant effect on fraud. Suggestions given by BPRs should maximize compensation satisfaction which is implemented by providing appropriate remuneration efforts with constant methods, providing training on accounting to employees to increase employee knowledge about accounting rules, in addition BPRs should have qualified employees who know about accounting rules so as to minimize fraud.
References
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