PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, DAN KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Pemerintah Kota Solok)

Abstract

The aim of this research is to analyze the effects emerging because of individual morality, information asymmetry, and the internal control system effectiveness toward fraud possibility in accounting.

Firstly, the analysis done on each independent variable result to the significant positive influence of the internal control system effectiveness toward the accounting fraud possibility in Solok city government’s regional working union. On the contrary, the other independent variables involved in this research individual morality and information asymmetry do not deliver influence.

The second is the analysis done on whole independent variables at once. The result come as R square values, it is 0,105. It indicates that all of those independent variablesindividual morality, information asymmetry, and the internal control system effectiveness bring influence to the fraud possibility as much as 10,5%. However the rest, 89,5% of the influence were brought by the other factors having no relation with the independent variables used in this research.

 

Keywords: Individual Morality, Information Asymmetry, The Internal Control                 System Effectiveness, and Fraud Possibility In Accounting.