PENGARUH MORALITAS INDIVIDU, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Organisasi Perangkat Daerah Provinsi Riau)

Abstract

This research aims to determine the effect of individual morality,
compliance to accounting rules and compensation suitability to the acceptance of
tendency of accounting fraud. The samples of this research are OPD on Riau
Province. The population of this research are 23 agencys. Based on purposive
sampling method, the total of final sample are 115 samples. Analysis of data is
carried out using multiple regression method with the aid of SPPS version 17
computer program. The result of this research show that individual morality,
compliance to accounting rules and compensation suitability are significant
influence on tendency of accounting fraud.
Keywords : Tendency Of Accounting Fraud, Individual Morality, Compliance To
Accounting Rules, Compensation Suitability.