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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Journal of Research in Business, Economics, and Education Jurnal Pendidikan dan Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Shofia Asry
Universitas Tama Jagakarsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

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The Influence of Internal Control, Compliance with Accounting Rules and Compatibility of Compensation on the Trend of Accounting Fraud Wati Rosmawati; Shofia Asry; Ida Harahap
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1125

Abstract

The purpose of this study is to gather empirical data on the relationship between internal control, appropriate compensation, and adherence to accounting standards and how those factors affect the tendency of accounting fraud in state-owned companies (BUMN) in the construction industry. The sample of state-owned businesses used in this study (BUMN). Two businesses were selected as samples in this study. Convenience sampling is the foundation of this study. There was a total of 80 respondents in the sample for this study. Several regression analyses approach and a statistical methodology run using the SPSS program are used to test the hypothesis in this study. The findings of this study suggest that internal control, appropriate pay, and adherence to accounting regulations all have an impact on a person's propensity to engage in accounting fraud.
Co-Authors Farida Idayati H. M. Noor Sembiring Hanif Nurrohman M Helmina Ginting hilda mary Ida Harahap Indriyenni Indriyenni Jacob, Jufri Petra Wiwega Hia Popy Gusnita Ningsih Rudi Ginting Sairun Simanullang Suprianus Pian Wati Rosmawati Wijayanti, Indah Oktari