PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU MANADO)

  • Cindy L Untung
  • Octavianus M. T. Muaja
  • Frankii M Paath

Abstract

Accounting Fraud is an act of assets theft, falsification of documents, manipulation of financial statements, and other dishonest acts with the intent to seek self-benefit by harming others. This fraudulent activity can be done by a person and a group, as well as can be done by a leader. The purpose of this research is to know the influence of internal control, compensation and ethical culture in terms of minimizing tendency of accounting fraud. This research was conducted in Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Manado. The results showed that there is a negative influence between internal control variables on the tendency of accounting fraud is known through multiple linear regression analysis with regression coefficient value -0.102. Compensation adjustment variables have positive effect on tendency of accounting fraud seen from regression coefficient value that is equal to 1.202 and also there is significant negative influence between ethical culture variable and tendency of accounting fraud with regression coefficient value is -4.599.

Published
2019-04-30
How to Cite
Untung, C., Muaja, O., & Paath, F. (2019). PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU MANADO). Innovative: Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1), 24-35. Retrieved from https://ejournal.unikadelasalle.ac.id/innovative/article/view/60
Section
Articles