Media Riset Akuntansi
Vol 11, No 1 (2021): FEBRUARI

PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI


Article Info

Publish Date
01 Aug 2022

Abstract

The purpose of this research was to analyze the effect of the effectiveness of internal control, information asymmetry, the suitability of compensation and individual morality on accounting fraud tendencies at PT Bank Rakyat Indonesian (Persero) Tbk. The population in this research was that all employees who work in the finance department. The sample of this study by convenience sampling. The research model used is a quantitative research model using primary data. The analytical tool used in this study is the multiple linear regression analysis. The results of the research show that the effectiveness of internal control, information asymmetry and individual morality influence the tendency of accounting fraud. While the suitability of compensation does not affect the tendency of accounting fraud.

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Journal Info
Media Riset Akuntansi
Website

Abbrev

journal_MRA

Publisher

Universitas Bakrie

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...