Pengaruh Pengendalian Internal, Moralitas, Budaya Organisasi, Kesesuaian Kompensasi, dan Sistem Informasi Akuntansi terhadap Pencegahan Kecurangan Akuntansi pada PT. Sapta Sentosa Jaya Abadi

Abstract

This study aims to determine the effect of internal control, morality, organizational culture, suitability of compensation, and accounting information systems on the prevention of accounting fraud at PT. Sapta Sentosa Jaya Abadi. The sample in the study were 82 employees of PT. Sapta Sentosa Jaya Abadi. The data collection technique uses a questionnaire and the analysis technique uses multiple linear regression. The results of this study indicate that internal control has a positive and significant influence on the prevention of accounting fraud in companies. Morality has a positive and significant influence on the prevention of accounting fraud. Organizational culture has a positive and significant influence on the prevention of accounting fraud. Appropriate compensation has a positive and significant influence on the prevention of accounting fraud. The accounting information system has a positive and significant influence on the prevention of accounting fraud. Internal control, morality, organizational culture, suitability of compensation, and accounting information systems together have a positive and significant effect on the prevention of accounting fraud