Pengaruh Efektivitas Pengendalian Internal, Perilaku Tidak Etis, Dan Moralitas Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada SKPD Kota Padang).

Abstract

This study aims to investigate the influence of effectiveness of internal control, unethical behavior, and morality on the tendency of the accounting fraud. The population of this study the whole of employee work in financial sector in SKPD in Padang. Employee financial sectors in the work SKPD. The data used are primary data. To test the hypothesis this study use SPSS program.

There are three hypothesis tested in this study. The results of this study show that (1) the effectiveness of internal control have influence on the tendency of accounting fraud, (2) unethical behavior do not affect the tendency of the accounting fraud, (3) Morality has no effect on the tendency of cheating accounting.

Keywords: Effectiveness of Internal Control, Unethical Behavior, Morality,Tendency of Accounting Fraud.