Pengaruh Sistem Pengendalian Internal, Sistem Kompensasi, dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi

Abstract

The purpose of this reserch is to the influence of the internal control systems, compensation systems, and information asymetry to the tendency of accounting  fraud at the  University in  Padang.

This research is using survey method. Data collected through a questionnaires subsection of financial at the University in Padang. For the selection of samples was done by purposive sampling methode. Analysis using testing through test the validity and reability, the classical assumption test (test for normality, multicollinearity), and  use multiple liniear regression for hypothesis test.

The result showthat the internal control systems and information asymmetry doesn’t have effect on the tendency of the accounting fraud, but compensation systems have effect on the tendency of the  accounting fraud.

Keywords : Internal Control Systems, Compensation Systems, Information Asymmetry, Tendency of Accounting Fraud