PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada Sekretariat Daerah Kabupaten Sragen)

Abstract

This study aims todetermine the effect  of internal control, suitability of compensation, and compliance with accounting rules on the tendency of accounting fraud (case study at the Regional Secretariat of Sragen Regency) partially and simultaneously.  The sampling technique used in this study is the census technique.  This technique is a sampling method  that conducts sampling of all existing populations so that it is suitable to be used as data for research.  The data collection technique used in this case is a questionnaire. The results of the research obtained are the suitability of compensation and compliance with accounting rules significantly affect  the tendency of accounting fraud of the Regional Secretariat of Sragen Regency, while internal control does not affect the tendency of accounting fraud  of   the Regional Secretariat of Sragen Regency. Internal control, suitability of compensation and compliance with accounting rules simultaneously affect (statistically significant) the tendency of accounting fraud of the Regional Secretariat of Sragen Regency.