Suparwati, Yohana Pengaruh Sistem Pengendalian Intern, Integritas, dan Sistem Kompensasi Terhadap Kecurangan Akuntansi (Studi Empiris Pada Pemerintah Kota Tegal). STIE BPD. (Unpublished)
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Abstract
Accounting fraud is still common in government institutions in Indonesia. Accounting fraud is a form of fraud that is done intentionally to get personal profit, causing losses to the organization. The case of accounting fraud in Central Java according to Indonesia Corruption Watch, that Central Java was ranked second of fraud cases throughout Indonesia in 2018. The City of Tegal showed the highest number of frauds that occurred in Central Java. Ethics greatly influences accounting fraud. There are two ethical factors that can affect individual factors which consist of integrity and organizational factors which consist of internal control, and compensation systems. This study aims to obtain empirical evidence about the effect of internal control systems, integrity, and compensation systems on accounting fraud.The population in this study were all Tegal city government employees. The research sample uses techniques with 81 finance and accounting departments of Tegal City. The data analysis method uses SEM-PLS with SmartPLS software version 3.2.8. The results of this study indicate that the internal control system, integrity and compensation system significantly influence accounting fraud. Keywords: accounting fraud; Internal control system; Compensation and Integrity System
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | MSi Yohana Kus Suparwati |
| Date Deposited: | 28 Sep 2020 04:33 |
| Last Modified: | 28 Sep 2020 04:47 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/222 |
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