PENGARUH MORALITAS INDIVIDU, KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Abstract

Accounting fraud is a deliberate act solely in order that the subject of fraud personal benefit or group. Accounting fraud tendency is influenced by individual morality, obedience of the rules of accounting, compatibility compensation, and internal controls. Moral always refer to the aspect of human behavior, so the moral is the field of human life in terms of goodness as a human.  According to the Dictionary of Indonesian rule is a way (rules, standards, instructions, or commands) that has been set in order to be obeyed. Made such accounting rules as the basis for preparing financial statements. Compensation is often also called the award and can be defined as any form of awards granted to employees as remuneration for the contribution they make to the organization. Internal control is a process that is influenced by management created to provide reasonable assurance in achieving effectiveness, efficiency, adherence to laws and regulations in force, and the reliability of financial statement presentation. This study aims to determine the effect of individual morality, observance of the rules of accounting, compliance compensation, and internal control over accounting fraud tendencies.

               The sample used is a state owned company located in the province of West Sumatra. Data were processed using by SPSS 16. The results showed that: 1) There is no influence of Individual Morality to the tendency of Accounting Fraud. 2) There is no influence of Obedience Accounting Rules to the tendency of Accounting Fraud. 3) There is no influence of Compatibility Compensation to the tendency of Accounting Fraud. 4) There is influence of Internal Control to the tendency of Accounting Fraud.

 

Keywords :      Accounting Fraud Trends , Morality Individuals, Obedience of Accounting Rules , Compatibility Compensation , Internal Control