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All Journal E-Jurnal Akuntansi Universitas Udayana
I Gede Beni Wirakusuma
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal, Kompetensi dan Locus Of Control Pada Kecenderungan Kecurangan Akuntansi I Gede Beni Wirakusuma; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p26

Abstract

This study aims to determine the effect of internal control, competence and locus of control on accounting fraud tendencies.This research was conducted in the Municipal Revenue Office with a survey method using a questionnaire. The number of samples analyzed was 80 respondents using a purposive sampling method. The data analysis technique in this study used multiple linear regression analysis.Based on the results of the analysis carried out, it can be concluded that the results of data analysis show that internal control and competence negatively affect the tendency of accounting fraud. Whereas locus of control has a positive effect on accounting fraud tendencies. Key word: Internal Control, Competence, Locus Of Control, Accounting Fraud Trends
Co-Authors Putu Ery Setiawan