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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Mutiara Puri, Rara
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Decision Sciences, Operations Research & Management Social Sciences

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Pengaruh Fraudulent Financial Reporting, Employee Morality, dan Persepsi Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi yang Dimoderasi Sistem Pengendalian Internal Mutiara Puri, Rara; Zanaria, Yulita; Retnaning Rahayu, sri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.5952

Abstract

This research is a type of quantitative research using a comparative causal study that leads to a causal relationship. Data collection was carried out using the questionnaire method and processed using SPSS Statistics 25 with a sample of 30. The results of this study indicate that the fraudulent financial reporting variable has a positive and significant effect on accounting fraud, the employee morality variable has a positive and significant effect on accounting fraud, the compensation suitability variable has a negative effect and significant to accounting fraud, fraudulent financial reporting variable has a positive and significant effect on accounting fraud which is moderated by the internal control system, employee morality variable has a negative and significant effect on accounting fraud which is moderated by the internal control system, compensation suitability variable has a positive and significant effect on fraud accounting moderated by the internal control system, and internal control system variables have a positive and significant effect on accounting fraud.
Pengaruh Fraudulent Financial Reporting, Employee Morality, dan Persepsi Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Yang Dimoderasi Oleh Sistem Pengendalian Internal Mutiara Puri, Rara; Zanaria, Yulita; Retnaning Rahayu, sri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6354

Abstract

This research is a type of quantitative research using a comparative causal study that leads to a causal relationship. Data collection was carried out using the questionnaire method and processed using SPSS Statistics 25 with a sample of 30. The results of this study indicate that the fraudulent financial reporting variable has a positive and significant effect on accounting fraud, the employee morality variable has a positive and significant effect on accounting fraud, the compensation suitability variable has a negative effect and significant to accounting fraud, fraudulent financial reporting variable has a positive and significant effect on accounting fraud which is moderated by the internal control system, employee morality variable has a negative and significant effect on accounting fraud which is moderated by the internal control system, compensation suitability variable has a positive and significant effect on fraud accounting moderated by the internal control system, and internal control system variables have a positive and significant effect on accounting fraud.
Co-Authors Retnaning Rahayu, sri Yulita Zanaria, Yulita