PENGARUH KEEFEKTIFANPENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pemerintahan Kota Padang)

Abstract

This study aims to analyze the influence ofinternal controls, the suitability of compensation and morality forces towards the tendency of accounting fraud in SKPD in Padang city administration. This research was conducted with quantitative methods. Optainable date by questionnaire. The questionnaire was given to a chief financial officer and financial staff) in the city of Padang. The sample used is total sampling that makes the entire population in to sample. The total sample was obtained 80 samples. Data were analyzed using SPSS.The results showed internal control factors influence the tendency of accounting fraud, while the suitability of the compensation factor does not affect the trend of accounting fraud and apparatus morality factor has no effect on the tendency of accounting fraud.

Keywords: Trends in Accounting Fraud, Internal Control, Compliance Compensation, and Morality apparatus.