The Influence of Internal Control, Compliance with Accounting Rules and Compatibility of Compensation on the Trend of Accounting Fraud
Article Sidebar
Main Article Content
Abstract
The purpose of this study is to gather empirical data on the relationship between internal control, appropriate compensation, and adherence to accounting standards and how those factors affect the tendency of accounting fraud in state-owned companies (BUMN) in the construction industry. The sample of state-owned businesses used in this study (BUMN). Two businesses were selected as samples in this study. Convenience sampling is the foundation of this study. There was a total of 80 respondents in the sample for this study. Several regression analyses approach and a statistical methodology run using the SPSS program are used to test the hypothesis in this study. The findings of this study suggest that internal control, appropriate pay, and adherence to accounting regulations all have an impact on a person's propensity to engage in accounting fraud.
Article Details
References
Adelin, V., & Fauzihardani, E. (2013). Effect of Internal Control, Adherence to Accounting Rules and Tendency to Fraud on Unethical Behavior. WRA, 1(2).
Andry, J. F., Tannady, H., & Gunawan, F. E. (2020). Purchase order information system using feature driven development methodology. International Journal of Advanced Trends in Computer Science and Engineering, 9(2), 1107-1112.
Astuti, E. D., Tannady, H., Lahiya, A., Supriatna, D., & Handayani, E. S. (2023). The Analysis of Relationship Between Quality of Graduates and Education Financing Management in Private Islamic School. Journal on Education, 5(3), 7715-7720.
BPK. (2014). BPK Presents 42 Findings to APH. Diambil dari www.bpk.go.id/news/bpk-sampaikan-42-temuan-kepada-aph pada tanggal 28 Agustus 2016.
Fauwzi, M., & Glifandi, H. (2011). Analysis of the Influence of Internal Control Effectiveness, Perceived Appropriate Compensation, Management Morality on Unethical Behavior and Accounting Fraud Tendencies (thesis). Semarang: Universitas Diponegoro.
Meliany, L., & Erna, H. (2009). The Influence of Internal Control Effectiveness and Appropriateness of Compensation on Accounting Fraud Tendencies. Journal dan Proceeding Universitas Jenderal Soedirman, 1(3), 1-10.
Rahmawati, A. P. (2012). Analysis of the Influence of Internal Factors and Management Morality on the Tendency of Accounting Fraud Studies at the Regional Financial and Asset Management Office in Semarang City. Semarang: Universitas Diponergoro.
Rosmawati, W. (2020). Pengaruh Leverage Dan Good Coorporate Governance Terhadap Nilai Perusahaan Melalui Kebijakan Dividen. Gorontalo Accounting Journal, 3(2), 158-169.
Rosmawati, W. (2019). Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Kebijakan Deviden Perusahaan Non Jasa Keuangan Di BEI Jakarta. Jurnal Ekonomi, 21(2), 154-166.
Setiyawati, H. (2013). The Effect of Internal Accountants ‘Competence, Managers’ Commitment to Organizations and the Implementation of the Internal Control System on the Quality of Financial Reporting. International Journal of Bussiness and Management Invention, 11(2).
Suwatno, dan Priansa. (2013). HR Management in Public and Business Organizations. Bandung: Alfabeta.
Sutagana, I. N. T., Ernayani, R., Liow, F. E. R., Octiva, C. S., & Setyawasih, R. (2022). Analisis Pengaruh Paket Remunerasi dan Stres Kerja terhadap Turnover Intention dengan Kepuasan Kerja sebagai Variabel Mediasi pada Karyawan. BUDGETING: Journal of Business, Management and Accounting, 4(1), 183-203.
Tannady, H., & Sitorus, T. (2017). Role of compensation, organization culture, and leadership on working motivation of faculty member (study case: universities in North Jakarta). IOSR Journal of Business and Management, 19(10), 41-47.
Theodorus, M. (2012). Forensic Accounting and Investigative Auditing. Jakarta: Salemba Empat.