Jurnal Akuntansi dan Keuangan
Vol 7, No 1 (2016): MARET

Hubungan Pengendalian Intern dan Kompensasi dengan Kecurangan Akuntansi ( Studi pada BPR di Provinsi Lampung )

Aminah AMINAH (Universitas Bandar Lampung)
Chindy Yolanda Faramitha (Universitas Bandar Lampung)



Article Info

Publish Date
31 Mar 2016

Abstract

In this study used quantitative analysis method, which samples used were obtained from the questionnaire data (questionnaire). Method of quantitative analysis in general is a method that is more emphasis on the objective measurement of the social phenomena. To be able to perform measurements, every social phenomenon translated into several components of the problem, variables and indicators. Each variable is determined at the measurement by providing symbols figures vary according to the categories of information relating to these variables. Formulation of the problem in this research is "Is the internal control and compensation effect with accounting fraud?" The purpose of this study was to examine the empirical evidence of the effect of internal control and compensation for accounting fraud. This study uses Pearson correlation with data collection using questionnaires. The results of this study indicate that the influence of internal control of accounting fraud and do not significantly affect the compensation.

Copyrights © 2016






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...