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Vani Adelin
Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal, Ketaaatan pada Aturan Akuntansi dan Kecenderungan Kecurangan Terhadap Perilaku Tidak Etis Vani Adelin; Eka Fauzihardani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.401 KB) | DOI: 10.24036/wra.v1i2.2641

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. Kewwords: Internal Control, to Accounting Rules, Unethical Behavior, Tendency of accounting Fraud
Co-Authors Eka Fauzihardani