Bias, Syifa Haque (2016) PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD). Undergraduate thesis, Universitas Pembangunan Jaya.
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Abstract
Accounting fraud tendency is culpability which is conducted deliberately with the intention to deceive and make other party believe that adverse facts is real. Cheating is usually done by three schemes, those are: (1) The financial statements of a fraud, which assets or income presented higher or lower than the actual, (2) corruption, which consists of: bribery, extortion, and illegal gifts, and (3) misuse of assets, whether assets of the company in the form of money (cash) or assets in other forms. Collecting data in this research using primary data with questionnaires that given directly to the employees of PT Jaya Construction Manggala Pratama, Tbk. The sample was 43 employees that have relevance with utilization, disbursement and reporting of the budget that there are significant opportunities to commit fraud. This study aimed to analyze the influence of the effectiveness of internal control, compliance compensation, against the tendency of accounting fraud. Based on the results of data processing and hypothesis testing that has been done, it can be concluded that the effectiveness of internal controls, compliance and information asymmetry compensation significantly influence the tendency of cheating on PT. Jaya Konstruksi. However, the partial effectiveness of internal control has no effect on the tendency of accounting fraud. While the Compensation Compliance positive effect on the tendency of accounting fraud. Key Words: effectiveness of internal controls, Compliance Compensation tendency of accounting fraud.
| Item Type: | Karya Tulis Ilmiah (KTI) (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Fakultas Humaniora dan Bisnis > Prodi Akuntansi |
| Depositing User: | Mrs Athaya Syifamaulana |
| Date Deposited: | 15 Oct 2020 05:19 |
| Last Modified: | 15 Oct 2020 05:19 |
| URI: | http://eprints.upj.ac.id/id/eprint/517 |
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