PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kota Padang)

Abstract

This study aim at finding out the opinion of the chief financial officer and staff at SKPD kota Padang about the effect of  international control effectiveness, information asymetry 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 49 of work units of Padang local government offices. There were about 98 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 international control effectiveness had an effect on the accounting fraud tendecy, while information asymetry had not effect on the accounting fraud tendecy and compensation compatibility had not effect on the accounting fraud tendecy.

Keywords : International Control Effectiveness, Information Asymetry, Compensation Compatibility And  Accounting Fraud Tendency.