Factors affecting the tendency of accounting fraud in the Indonesia banking industries

DZAKY WICAKSONO, Abiyyu (2019) Factors affecting the tendency of accounting fraud in the Indonesia banking industries. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Accounting fraud is a fraud committed to gain benefits for the perpetrators without being realized by the aggrieved party. Someone has a tendency to commit accounting fraud based on internal factors, such as: character, habits, and rationalization, also external factors, such as: environment, pressure, and the opportunity to commit accounting fraud. In this study, researcher examined the effectiveness of internal control, compensation suitability, and information asymmetry on the tendency of accounting fraud in the banking industry in Jakarta and Bekasi. This research was conducted by distributing 56 questionnaires to employees from 23 banks in Jakarta and Bekasi. The data obtained is then processed using the spss for windows application. The results of this study indicate that the effectiveness of internal control and compensation suitability negatively influences on the tendency of accounting fraud, while information asymmetry does not significantly influence on the tendency of accounting fraud in the banking industry in Jakarta and Bekasi.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C19104
Uncontrolled Keywords: the effectiveness of internal control,compensation suitability,information asymmetry,the tendency of accounting fraud.
Subjects: A > A29 Accounting
B > B36 Banks and banking
F > F354 Fraud
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Roida Roida
Date Deposited: 11 Aug 2020 08:34
Last Modified: 11 Aug 2020 08:34
URI: http://repository.unsoed.ac.id/id/eprint/3237

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