PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD)

(STUDI KASUS PADA KOPERASI SE-KECAMATAN KEDIRI TABANAN)

Abstract

The purpose of this study is to prove the effect of compensation suitability, internal control, and
compliance with accounting rules for the tendency of accounting fraud (Fraud). The cooperative in
Kediri District, Tabanan Regency, which already has a legal entity, conducted this research.
Triangele Teory and Teory Agency were used in this research. Withdrawal samples from the
population using a purposive sampling method with cooperative criteria that made respondents are
legal entities and still active who are aged over 10 years as many as 52 cooperatives. The
cooperative manager and head of the finance department were given a questionnaire in this study.
Questionnaires are the method of this research. Multiple linear regression is the analytical tool
used. The results show that the suitability of compensation, internal control and rule obedience have
a negative effect on the tendency of accounting fraud, this can be proven as follows: (1.) suitability
of compensation for the significant value of the t test of 0.007 <α = 0.05, tcount of 0.453 and
regression coefficient (-0.258), thus H1 is accepted. (2.) Internal control significant value of t test
is 0.005 <α = 0.05, tcount is 0.724 and regression coefficient (-0.051), thus H2 is accepted. (3.)
obedience of accounting rules significant value of t test is 0.009 <α = 0.05, tcount is 0.096 and
regression coefficient (-0.042), thus H3 is accepted.