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Ni Kadek Dwita Deasri
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengendalian Internal, Komitmen Organisasi, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi Ni Kadek Dwita Deasri; I Made Karya Utama
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p11

Abstract

This study aims to analyze the effect of internal control, organizational commitment, and suitability of compensation on the tendency of accounting fraud. The research was conducted at KSP in Gianyar Regency. The theory used is attribution theory. The number of samples used as many as 59 people with purposive sampling method. The data collection used is a survey. Data analysis used multiple linear regression analysis. The findings show that internal control, organizational commitment, and compensation suitability have a negative effect on the tendency of accounting fraud. So, it can be concluded that the better the internal control, organizational commitment, and suitability of compensation at KSP, it can minimize the potential for accounting fraud in KSP in Gianyar Regency. Keywords : Internal Control; Organizational Commitment; Compensation Suitability; Tendency of Accounting Fraud
Co-Authors I Made Karya Utama