SKRIPSI AKS
"Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Kesesuaian Kompensasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Karyawan Divisi Keuangan Perusahaan Dan Liris, Efrata, Smartfren, Dan Dr. Oen)"
ABSTRACT
This study aims to determine the effect of the effectiveness of internal control, individual
morality, compensation suitability, and information asymmetry on the tendency of accounting
fraud.The population in this study were all employees at PT Dan Liris, Efrata, Smartfren, and
Dr. There are 300 employees in the financial division in Surakarta City and Sukoharjo
Regency, Central Java. The sample selection used purposive sampling and the sample used
was 80. This type of research is quantitative research. The analytical tool used is multiple
linear regression.
The results showed that individual morality, compensation suitability and information
asymmetry had a positive and significant effect on the tendency of accounting fraud. while the
effectiveness of internal control has a negative effect on the tendency of accounting fraud.
Tidak ada salinan data
Tidak tersedia versi lain