Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi (Studi Pada SKPD Kabupaten Kota Administrasi Jakarta Timur)

Abstract

Financial statements are a form of accountability, given the importance of the information contained in financial statements, financial statements must be prepared according to applicable accounting standards so that fraud does not occur. One of the acts of accounting fraud that results in inefficient budget abuse is budget wastage. So the purpose of this study is to determine the effect of internal control, compensation suitability, and compliance with accounting rules on the tendency of accounting fraud in SKPD Kota Administrasi Jakarta Timur Regency. The method used in this research is to use descriptive analysis and verification techniques. The population in this study were SKPD Kota Administrasi Jakarta Timur Regency employees, amounting to 70 people. The sample in this study used the total sampling method or saturated sample so that the entire population was sampled. The type of data used is primary data obtained from questionnaires distributed to all samples. The analytical tools used in this research are classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The results of this study indicate that partial internal control has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD, the suitability of compensation has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD, and obedience to accounting rules has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD.