The Effect of Effectiveness Internal Control, Suitability of Reward, Compliance to Accounting Rules, Information Asymmetry and Morality of The Apparatus Toward The Intention for Accounting Fraud (Empirical Study in BPKAD Kebumen Regency)

WIJAYANTI, Galuh Sukma (2018) The Effect of Effectiveness Internal Control, Suitability of Reward, Compliance to Accounting Rules, Information Asymmetry and Morality of The Apparatus Toward The Intention for Accounting Fraud (Empirical Study in BPKAD Kebumen Regency). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The intention of accounting fraud has grown in many countries, including Indonesia. All accounting fraud comes from the presence or absence of the intention of accounting fraud perpetrators. This research aims to examine the direction of the effect effectiveness of internal control, suitability of rewards, compliance to accounting rules, information asymmetry and morality of the apparatus toward the intention to accounting fraud. This research is a quntitative research with primary data derived from the questionnaires distributed to the Regional Financial and Asset Management Agency of Kebumen Regency. Data analysis for the hypothesis test was using IBM SPSS Statistic 17 with multiple linear regression. The results of this research provide evidence that the effectiveness of internal control, suitability of rewards, compliance to accounting rules and morality of the apparatus has negative effect towards the intention of accounting rules, while information asymmetry has positive effect towards the intention of accounting rules.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18383
Uncontrolled Keywords: intention to accounting fraud, effectiveness of internal control, suitability of rewards, compliance to Accounting rules, information asymmetry, morality of the apparatus
Subjects: C > C863 Corporations Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 25 Aug 2020 06:44
Last Modified: 25 Aug 2020 06:44
URI: http://repository.unsoed.ac.id/id/eprint/5104

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