| dc.description.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. | en_US |
