Pengaruh Pengendalian Internal, Ketaaatan pada Aturan Akuntansi dan Kecenderungan Kecurangan Terhadap Perilaku Tidak Etis

Vani Adelin; Eka Fauzihardani

doi:10.24036/wra.v1i2.2641

Pengaruh Pengendalian Internal, Ketaaatan pada Aturan Akuntansi dan Kecenderungan Kecurangan Terhadap Perilaku Tidak Etis

Vani Adelin⁽¹⁾, Eka Fauzihardani⁽²⁾,
(1) Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia
(2) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v1i2.2641

Full Text:

Language : en

Abstract

The aims of this research to examine the influence of internal control effectivity, compliance to accounting rules, and unethical behavior on tendency of accounting fraud. Populations of this research are BUMN companies in Padang city.Data was obtained from directors and accounting staff, by survey- questionnaire method. Statistical analysis used Multiple Regression Analysis. The result shows: 1) internal control effectiveness has negative effect on tendency of accounting fraud (supporting H1), 2) compliance to accounting rules has negative effect on tendency of fraud accounting (supporting H2), 3) unethical behavior has positive effect on tendency of fraud accounting (supporting H3). The results of the research indicates that internal control effectivitiy, and compliance to accounting rules would be able to reduce the tendency of accounting fraud, while unethical behavior increase the tendency of accounting fraud.