PENGARUH BUDAYA ETIS ORGANISASI, MORALITAS APARAT DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI ( STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA PADANG)

Abstract

This study aim at finding out the effect of organization ethic culture, apparatus morality and compensation compatibility on accounting fraud tendency. This study was designed in quantitative term. The total number of population involved in the study was about 50 of work units of Padang local government offices. There were about 100 respondents. The data were collected from the primary sources by using survey method distributing qeustionnaire directly. The data analysis was conducted by using multiple regression supported by SPSS software program. The result of the study indicated that the organization ethic culture had an effect on the accounting fraud tendecy and apparatus morality had an effect on the accounting fraud tendecy while compensation compatibility had not effect on the accounting fraud tendecy.

 

Keywords : Organization Ethic Culture, Apparatus Morality, Compensation Compatibility and  Accounting Fraud Tendency.