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All Journal Niagawan JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Dimensi Pendidikan dan Pembelajaran Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) FINANCIAL : JURNAL AKUNTANSI International Journal of Trends in Accounting Research Journal of Social Responsibility Projects by Higher Education Forum East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Trends in Accounting Research
Esa Setiana
Universitas Negeri Medan
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Journal : International Journal of Trends in Accounting Research

 1 
Factors Affecting To Accounting Fraud Tendencies: Study Of South Tapanuli District North Sumatera Province Amelia Hasibuan; Arfan Ikhsan; Esa Setiana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The aims of this research are to know the influence of: 1) Effect of Internal Control Effectiveness on  Tendency Accounting Fraud in Local Government Institution of Tapanuli Selatan. (2) Effect of Composition Satisfaction  on Tendency of  Accounting Fraud in Local Government Institution of Tapanuli Selatan (3) Effect of Compliance to Accounting Rules on Tendency of  Accounting Fraud Local Government Institution of Tapanuli Selatan. (4) Influence of Internal Control Effectiveness, Composition Satisfaction, and Compliance to Accounting Rules on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan. The method of collecting data used in this research is questionnaire. The population in this research consited of 90 employees of in Local Government Institution) of Tapanuli Selatan who were still actively working. The questionnaire had been tested validity and reliability. Test requirements analysis included tests for normality, multi-co-linearity test, heteroscedasticity test, linearity test. Analysis of the data used to test the hypothesis was to use the technique of multiple regression analysis. The results of this study are: (1) internal control compliance negatife and significant effect on accounting fraud tendency (2) Satisfaction Compensation positive and not significant effect on accounting fraud tendency (3) Compliance to Accounting Rules significant negative effect on Accounting Fraud Tendency. (4) Simultaneously Internal Control Compliance, Satisfaction Compensation and Compliance with Accounting Rules.
Co-Authors Akmal Huda Nasution, Akmal Huda Amelia Hasibuan Arfan Ikhsan, Arfan Azizul Kholis Bintang Wiratama Putra Dedy Husrizal Syah, Dedy Husrizal Erlina Erlina Haikal Rahman Haryani Pratiwi Sitompul Hidayat, OK Sofyan Hidayat, Syahrijal Ikhsan, Arfan Irawan Irawan Iskandar Muda Junawan Junawan Khairunnisa Harahap Kristin Marito Hutagalung Lenti Susanna Saragih Muhammad Ridha Habibi Z Ovami, Debbi Chyntia Ramdhansyah Ramdhansyah Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Shita Tiara Siahaan, Sabda Dian Nurani Sitompul, Haryani Pratiwi Situmeang, Chandra Syahrijal Hidayat Tapi Rumondang Sari Siregar Welly, Yerisma