PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS INDIVIDU DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Pasaman Barat)

Abstract

The purpose of this research is to find out the effectiveness of internal control, Information asymmetry, individual morality, and compensation compatibility on accounting fraud tendency. The population on this research was SKPD at Pasaman Barat regency. This research is using purposive sampling method. Total respondents which is used in this research are 88 respondents (84,65%). The data of this research using primary data directly through a questionnaire and analyzed using SPSS (Statistical Product and Service Solution) version 21. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results showed that the effectiveness of internal control, information asymmetry, individual morality and compensation compatibility influence to accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 72,6%, while 27,4% is influenced by other unclear variable.

Keywords : Accounting Fraud Tendency, Effectiveness of Internal Control, Information Asymmetry, Individual Morality, and Compensation Compatibility