Analisis Pengaruh Pengendalian Internal, Moralitas Manajemen, Kesesuaian Kompensasi, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus : Pemerintah Kabupaten Asahan)

Abstract

This study aims to determine (1) the effect of internal control on the tendency of accounting fraud, (2) the morality of management on the tendency of accounting fraud, (3) the suitability of compensation for the tendency of accounting fraud, (4) the asymmetry of information on the tendency of accounting fraud, (5) the effect internal control, management morality, compensation appropriateness, and information asymmetry all contribute to accounting fraud tendencies. The method of this research is a quantitative method and is a type of causal associative research. The data analysis technique used is multiple linear regression analysis in which internal control and information asymmetry partially have a positive effect on the tendency of accounting fraud. Meanwhile, management morality and suitability of compensation partially have no significant effect. Simultaneously, internal control, management morality, compensation suitability, and information asymmetry have no significant effect. This study aims to determine (1) the effect of internal control on accounting fraud tendencies, (2) management morality on accounting fraud tendencies, (3) compensation suitability on the tendency of accounting fraud, (4) information asymmetry on the tendency of accounting fraud, (5) the effect of internal control, management morality, appropriateness of compensation, and information asymmetry together on the tendency of accounting fraud. The method of this research is a quantitative method and is a type of causal associative research. The data analysis technique used is multiple linear regression analysis in which internal control and information asymmetry partially have a positive effect on the tendency of accounting fraud. Meanwhile, management morality and suitability of compensation partially have no significant effect. Simultaneously, internal control, management morality, appropriateness of compensation, and information asymmetry have no significant effect.