PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP FRAUD (Studi pada Organisasi Perangkat Daerah Kabupaten Indragiri Hulu)

Abstract

This study aims to examine the effect of internal control effectiveness, unethical behavior, on accounting rules, and the suitability of compensation for the tendency of accounting fraud. The population in this research is the regional apparatus organization of Indragiri Hulu Regency. The sampling technique in the study used total sampling. The research data were obtained from the official accounting department and the accounting department. The type of data used is primary data. The survey method used was a questionnaire. Analysis using multiple linear regression. The results of statistical analysis of statistical tests provide the following results: 1) the effectiveness of internal control on the tendency of accounting fraud where the significant value is 0.038 <0.05 (H1 is accepted), 2) unethical behavior has an effect on the tendency of accounting fraud where the significant value is 0.065 <0, 05 (H2 accepted), 3) items on accounting rules have an effect on the tendency of accounting fraud where the significant value is 0.000 <0.05 (H3 is accepted), 4) the suitability of the effect has an effect on the tendency of accounting fraud where the significant value is 0.000 <0.05 (H4 is accepted) . The results show that the effectiveness of internal control on accounting rules and accounting suitability has a negative effect on the tendency of fraud, unethical behavior has a significant positive effect on the tendency of accounting fraud.

Keywords: Control, unethical, rules, compensation, fraud