Pengaruh Penegakan Peraturan, Sistem Kompensasi, Ketaatan Aturan Akuntansi Dan Moralitas Aparat Terhadap Kecenderungan Kecurangan Akutansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening Serta Pengaruhnya Terhadap Kinerja Instansi Pemerintah (Stud

This study aimed to analyze the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud and the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward unethical behavior and indirect effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud which is mediated by unethical behavior and the direct effect of tendency of accounting fraud toward perfomance of government agencies. This study was conducted at 27 departments in Pekanbaru with 75 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 rule enforcement and morality of apparatus have direct influence toward tendency of accounting fraud. Nonetheless, compensation system and compliance of accounting rules variable do not have influence toward tendency of accounting fraud. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the unetichal behavior, but rule enforcement variable does not have influence toward unethical behavior. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the tendency of accounting fraud through unethical behavior. But, rule enforcement does not have significantly affecting to tendency of accounting fraud through unethical behavior

Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada BPKAD Kabupaten Nganjuk

This research aims to determine the effect of internal control and compliance with accounting rules on the tendency of accounting fraud in BPKAD Nganjuk regency. The research method used is quantitative, the type of research data is primary by distributing questionnaires directly to the Nganjuk Regional Financial and Asset Management Agency (BPKAD) office. The population in this research are all employees who work at the BPKAD Nganjuk regency. The method of determining the sample is saturation sampling technique which means all members of the population are determined as a sample. The hypothesis tester uses a multiple linear regression analysis with the help of SPSS 27 to process the data. The result obtained from the research are internal control and compliance with accounting rules give contribution on the tendency of accounting fraud in BPKAD Nganjuk regency. Therefore, if internal control is getting stronger and compliance with accounting rules are increasingly being adhered to in an institute, it can reduce the tendency for accounting fraud at the BPKAD of Nganjuk Regency. Keywords: Internal Control, Compliance With Accounting Rules And Tendency Of Accounting Frau

Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Universitas Muhammadiyah Surakarta)

The accounting fraud is frequentin increase in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of effectiveness of internal control system, pressure and compliance to accounting rules to accounting fraud tendencies with unethicl behavior as a intervening variable. Questionaires are used for collecting the data from accounting staff in the Muhammadiyah University of Surakarta. Total sampel used for this study are 40 sampels. The data obtained were analyzed by using path analysis. The results showed that there is no effect of the effectiveness of internal control system with unethical behavior, there is a negative effect of the pressure with unethical behavior, there is no effect of the compliance to accounting rules with unethical behavior, there is a positive effect of the effectiveness of internal control system with accounting fraud tendencies, there is no effect of the pressure with accounting fraud tendencies, there is no effect of the compliance to accounting rules with accounting fraud tendencies, there is a positive effect of the unethical behavior with accounting fraud tendencies

Determinan Kecenderungan Kecurangan Akuntansi (Studi pada SKPK di Kota Langsa)

This study aims to determine the effect of Internal Control Effectiveness, Compliance with Accounting Rules, and Unethical Behavior on Accounting Fraud (study on SKPK in LangsaCity). The sample selection was taken using a purposive sampling method, namely 30 SKPK in Langsa City. The type of data used is primary data and data collection is done by distributing questionnaires to 90 respondents. The data analysis methods used are validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using SPSS 22 as an analytical tool. The results of this study indicate that (1) the effectiveness of internal control has a negative and significant effect on accounting fraud, (2) compliance with accounting rules has a negative and significant effect on accounting fraud, (3) unethical behavior has a positive and significant effect on accounting expectations (4) Simultaneous Effectiveness of Internal Control, Compliance with Accounting Rules and Unethical Behavior have a significant and significant effect on the tendency of Accounting Fraud

PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDRUNGAN KECURANAGAN AKUNTANSI PADA LPD DIKECAMATAN MENGWI

The purpose of this study was to analyze the effect of the effectiveness of internal control and the obedience of accounting rules. This research was conducted in the LPD in Mengwi District, using the observation method, interview method, literature method, documentation method, and survey method by distributing questionnaires to LPD employees in Mengwi District. The research population was 310 employees. Determination of the sample using non probability sampling method with purposive sampling method. The research sample consisted of 76 employees. Data analysis using Multiple Linear Regression. The results showed that the effectiveness of internal control and compliance with accounting rules had an effect on the tendency of accounting fraud in the LPD in Mengwi District, which means that the higher the effectiveness of internal control, the better the management of financial statements so as to reduce the tendency for accounting fraud and compliance High accounting rules will affect the management of financial statements, the better and in compliance with applicable rules, it can reduce the tendency of accounting fraud, and vice versa. &nbsp

FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

The purpose of this study was to analyze the influence of the Government Internal Control System, Compliance with Accounting Rules, Law Enforcement and Unethical Behavior on the Tendency of Accounting Fraud with Organizational Commitment as an Intervening Variable in Bengkalis Regency. The population in this study was OPD in the Riau Provincial Government. The sample in this study were officials or employees involved in financial management / accounting at OPDs in Bengkalis Regency, amounting to 35 OPDs with 105 respondents. The sampling method is saturated sampling method or census. The data collection method is a survey method. Data analysis using SEM using SMART PLS. The results showed that the government's internal control system, regulatory compliance, law enforcement and unethical behavior had an effect on the tendency of accounting fraud. Organizational commitment is an intervening variable between the government's internal control system, compliance with accounting rules and adherence to accounting rules and the tendency of accounting fraud, but organizational commitment is not an intervening variable between unethical behavior and the tendency of accounting fraud

EFFECT OF INTERNAL CONTROL EFFECTIVENESS, COMPENSATION SYSTEM, INFORMATION ASYMMETRY AND ACCOUNTING RULES, ACCOUNTING MORALITY TO JENDING ACCOUNTING TENDENCY OF ACCOUNTING SHORT BEHAVIOR WITH ENTERVENING VARIABLES (Empirical Study at Adventist Schools in

The purpose of this research to study the effect of the effectiveness of internal control, compensation systems, information asymmetry and compliance with accounting rules with unethical behavior towards fraudulent accounting trends. This study is to examine the extent to which the influence of the effectiveness of internal control and unethical behavior on accounting fraud tendencies. This research was conducted on the population of Adventist Schools in Jakarta with Random Sampling in 15 schools and 5 respondents from each sample. The method used by the Structural Equation Model (SEM) approach uses Partial Least Square (PLS) software. The results of the study show: there is a significant and positive influence; The effectiveness of internal control on unethical behavior, the effectiveness of internal control on Accounting Fraud Trends, Compensation System for Unethical Behavior, Compensation System for Accounting Fraud Trends, Information Asymmetry for Unethical Behavior, Compliance with Accounting Rules for Unethical Behavior, Management Morality against Behavior is not Ethical, Management Morality towards Accounting Fraud Trends, Unethical Behavior towards Accounting Fraud Trends, but Information Asymmetry on Accounting Fraud Trends, and Obedience of Accounting Rules to Accounting Fraud Trends has a positive but insignificant effect From the results of these studies, the authors make all positive influences. However, there are two insignificant hypotheses, namely the influence of information asymmetry on accounting fraud and compliance with accounting rules for accounting fraud tendencies. And the relationship between variables is very good for improving internal control in preventing accounting fraud tendencies

Pengaruh Keefektifan Sistem Pengendalian Internal, Ketaatan Akuntansi, Asimteri Informasi dan Moralitas Individu terhadap Kecendrungan Kecurangan Akuntansi dengan Perilaku Tidak Etis sebagai Variabel Intervening (Studi Empiris pada Satuan Kerja Perangkat

This research are to analyze effectiveness of internal control, compliance to accounting rules, information asymmetry and individual morality affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collectionin this study with a survey method with questionnaire instrument. Data analysis method used totest the quality of data which include validity, reliability, and test hypothes is is path analysis, test Sobel and boostrapping using software SmartPLS. Hypothesis testing using partial least square test showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavioras an intervening variable. While the variable effectiveness of internal control and compliance to accounting rules does not affect accounting fraud tendencies by the unethical behavioras an intervening variable. Value of R-Square indicates that the variables jointly effectiveness of internal control, compliance to accounting rules, information asymmetry, individual morality and the unethical behavior contribute to the dependent variable (affect the accounting fraud tendencies) of 95.80%, while the remaining 4.20% is explained by other variables outside the research model

Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud