Karsam, Sunaryo and Irma, Paramita Sofia and Sifra, Raissa (2019) Pengaruh Kesesuaian Kompensasi, Sistem Informasi Akuntansi dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal ASET (Akuntansi Riset), 11 (1). pp. 69-82. ISSN 2086-2563
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Pengaruh Kesesuaian Kompensasi, Sistem Informasi Akuntansi dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi.pdf - Published Version Download (463kB) |
Abstract
The purpose of this research is to examine the role suitability of compensation, accounting information systems and the effectiveness of internal controls in accounting fraud tendencies. The population used in this research were employees of 3 Bank Companies. Questionnaires were used to collect data from respondents. Questionnaires were distributed to 44 employees of Bank Companies which were chosen by purposive sampling method. Single linear regression and multiple linear regression were used as a method to test the hypothesis in this research. The results of the study show that partially the suitability of compensation, accounting information systems and the effectiveness of internal controls have a significant positive effect on accounting fraud tendencies. In addition, the suitability of compensation, accounting information systems and the effectiveness of internal controls simultaneously influence the tendency of accounting fraud.
| Item Type: | Artikel Jurnal/Prosiding |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Humaniora dan Bisnis > Prodi Akuntansi |
| Depositing User: | Admin Repository |
| Date Deposited: | 09 Sep 2020 02:10 |
| Last Modified: | 05 Oct 2020 03:37 |
| URI: | http://eprints.upj.ac.id/id/eprint/150 |
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