PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, GAYA KEPEMIMPINAN DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETI SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada OPD Kota Dumai)

Abstract

This study aims to examine the effect of the effectiveness of internal control,
leadership style and compliance with accounting rules towards tendency of
accounting fraud which is mediated by unethical behavior This study was
conducted at 27 departments in Dumai with 67 respondents The data were
analyzed by using PLS (Partial Least Square) analysis technique, while the
method of determining the sample is by using purposive sampling method. The
result shows that effectiveness of internal, leadership style, compliance with
accounting rules control and unethical behavior have direct influence toward
tendency of accounting fraud. The influence of effectiveness of internal control
and leadership style was significantly affecting the unetichal behavior,
Nonetheless, compliance with accounting rules variable do not have influence
toward unethical behavior. The influence of effectiveness of internal, leadership
style was significantly affecting the tendency of accounting fraud through
unethical behavior. But, compliance with accounting rules does not have
significantly affecting to tendency of accounting fraud through unethical
behavior.
Keywords : tendency of accounting fraud, internal control effectiveness,
leadership style, compliance with accounting rules, unethical
behavior.