Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Dan Moralitas Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang)

Abstract

This research examines: 1) The effect of appropriateness of compensation to the tendency of accounting fraud, 2)The effect of information asymmetry on the tendency of accounting fraud, and 3) The Effect of morality on the tendency of accounting fraud. This study classified the type of research that is causative. The population on this research was SKPD at Padang City. The selection of the sample was using total sampling method, with 84 respondents. Primary data was used in this research, collected with a direct survey using questionnaire that sent to head of the finance department and finance department staff at every selected SKPD in the region of Padang. Multiple regression analysis is used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. The research proved that 1) Appropriateness of compensation significant negative impact on the tendency of accounting fraud (H₁ accepted), 2) Information asymmetry significant positive impact on the tendency of accounting fraud (H₂ accepted), 3) Morality significant negative impact on the tendency of accounting fraud (H₃ accepted . From this research we can suggested that: 1) From the results of this research government must do a better assessment of the performance of the working unit heads SKPD, head parts, and employees. Besides, the government should undertake a review of the compensation system, employee moral and frequent notice the difference information, especially in the field of accounting information to the accounting fraud in government can be reduced and even be eliminated. 2) For further research, preferably using direct interviews with respondents, so the more subjective respondents, 3) For the next researchers who are interested in researching the same name should be adding another variable

Keywords: Appropriateness of Compensation, Information Asymmetry, Morality, Tendency Accounting Fraud