Jurnal Mutiara Ilmu Akuntansi
Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi

Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Organisasi Terhadap Kecenderungan Kecurangan Akuntansi

Putri Marliana Nuril Azmi (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)
Kimsen Kimsen (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
03 Nov 2023

Abstract

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.

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Journal Info
Jurnal Mutiara Ilmu Akuntansi
Website

Abbrev

jumia

Publisher

Sekolah Tinggi Ilmu Ekonomi Trianandra

Subject

Economics, Econometrics & Finance

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...