Date: 08-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH EFEKTIVITAS PENGENDALIAN INTERN, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Detail
Author Restu Putri Pamungkas
Category Akuntansi Keuangan dan Auditing

Abstract

This study includes causative research aimed to examine the effect of effectiveness of internal control, information asymmetry and compensation appropriateness to the tendency of accounting fraud. This research uses population with research subject that is head / head of BPR and accounting staff. Subjects used in this study were 45 respondents. The research data were obtained from questionnaires distributed to the head / head of BPR and accounting staff by survey method.The results of this study indicate that: 1) Partially the effectiveness of internal controls have a positive significant influence on the tendency of accounting fraud at the Head Office of BPR in Malang City and regency. On the tendency of accounting fraud at BPR in Malang City and regency 2) Partially information asymmetry has a significant positive effect 3) Partially, the compensation suitability has a negative effect on the tendency of accounting fraud at the Head Office of BPR in Malang City and regency. 4) Simultaneously shows that all independent variables, namely the effectiveness of internal control (X1), information asymmetry (X2), compensation suitability (X3) have significant effect simultaneously to accounting fraud at Head Office of BPR in Malang City and regency.