Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Bambang Jatmiko
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi: Peran Efektivitas Pengendalian Internal Sebagai Pemediasi Bambang Jatmiko; Neva Livia Yusuf; Arif Wahyu Nur Kholid
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p61-77

Abstract

The study aims to examine the appropriateness of compensation and the effect of internal control effectiveness as mediating variable in influencing compliance to accounting rules on the accounting fraud tendencies. This is quantitative study which used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Kotabaru, South Borneo. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study find that the appropriateness of compensation and internal control effectiveness have positive effect on the accounting fraud tendencies of LGOs. In addition, compliance to accounting rules have positive effect on internal control effectiveness but internal control effectiveness cannot mediate the relationship between compliance to accounting rules and the accounting fraud tendencies significantly.
Co-Authors Arif Wahyu Nur Kholid Neva Livia Yusuf