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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 30 Documents
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Search results for , issue "Vol 6 No 2 (2017): July 2017" : 30 Documents clear
Factors Affecting Fraud Trend: Perception of Employees of Semarang City Office Putri, Kristi Kemala; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14402

Abstract

Penelitian ini bertujuan untuk menggali persepsi pegawai pemerintahan di Instansi Pemerintah mengenai faktor-faktor yang mempengaruhi kecenderungan kecurangan (fraud) meliputi komitmen organisasi, budaya etis organisasi, kesesuaian kompensasi, keefektifan pengendalian internal dan penegakan hukum. Populasi penelitian ini terdiri dari 1.746 pegawai dengan sampel penelitian sebanyak 102 pegawai instansi pemerintah di Dinas Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Teknik analisisdata yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat pengaruh negatif antara komitmen organisasi dan penegakan hukum dengan kecurangan, tidak terdapat pengaruh antara budaya etis organisasi, kesesuaian kompensasi dan keefektifan pengendalian internal dengan kecurangan. Secara simultan komitmen organisasi, budaya etis organisasi, kesesuaian kompensasi, keefektifan pengendalian internal dan penegakan hukum berpengaruh negatif terhadap kecurangan. Simpulan dari penelitian ini yaitu variabel independen yang mempengaruhi kecenderungan kecurangan (fraud) yaitu komitmen organisasi dan penegakan hukum This study aims to explore the perceptions of government officials in government agencies regarding factors that affect fraud tendencies including organizational commitment, organizational ethical culture, compensation suitability, the effectiveness internal control, and law enforcement. The population of this study consisted of 1746 employees, with 102 employees of government agencies in the Offices of Semarang City as research sample. Data analysis techniques used in this study was multiple regression analysis. The results showed that partially there is a negative influence between organizational commitment and law enforcement with fraud tendency, partially there is no influence between organizational ethical culture, compensation suitability and the effectiveness internal control with fraud tendency. Simultaneously organizational commitment, organizational ethical culture, compensation suitability, the effectiveness internal control and law enforcement have a negative effect on fraud tendency. The conclusion of this research is the independent variabels that affect the tendency of fraud are organizational commitment and law enforcement.
Determinant of The Village Government Financial Statement Quality Amaliah, Rizqi; Murtini, Henny
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14461

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, penerapan sistem pengendalian intern, dan komitmen organisasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah desa se-Kabupaten Tegal yang berjumlah 281 desa dan sampel dalam penelitian ini adalah 106 desa. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan variabel penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan serta variabel penerapan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan. Kesimpulan penelitian ini adalah kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi. This study aims to analyze the effect of the application of financial accounting system, human resource competence, implementation of internal control system, and organizational commitment to the quality of financial statements. The population in this research is Tegal Village which is 281 villages and the sample in this research is 106 villages. The analytical method used is Structural Equation Modeling (SEM) and Partial Least Square (PLS) analysis tool SmartPLS 3.0. The result of the research shows that the variables of financial accounting system, human resource competency, and organizational commitment have a positive effect on the quality of financial statements and the variables of internal control system has no effect on the quality of financial statements. The conclusion of this study is the quality of financial statements influenced by the application of financial accounting system, human resourcecompetence, and organizational commitment.
Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users Nurhayati, Nurhayati; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15408

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi. The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.
Analysis of Determinant of Financial Statements Quality of Amil Zakat Agencies in Semarang City Apriliani, Eka; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15409

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, pemanfaatan teknologi informasi, dan employee engagement terhadap kualitas laporan keuangan Lembaga Amil Zakat di Kota Semarang. Populasi penelitian ini adalah seluruh Lembaga Amil Zakat di Kota Semarang. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh 9 Lembaga Amil Zakat sebagai sampel. Pengumpulan data penelitian ini menggunakan instrumen kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS3.0. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, dan employee engagement berpengaruh positif terhadap kualitas laporan keuangan. Namun, pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas laporan keuangan. Simpulan dari penelitian ini adalah bahwa kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, dan employee engagement mendukung terciptanya kualitas laporan keuangan LAZ di kota Semarang dan pemanfaatan teknologi informasi tidak mendukung terciptanya kualitas laporan keuangan LAZ di Semarang This research aimed to gets empirical evidence of the effect of human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, information technology utilization, and employee engagement on the quality of financial reporting’s zakat management institution in Semarang. Population in this research are whole zakah management institutions in Semarang. Sampling technique used purposive sampling, amount 9 zakah management institutions as sample. Collecting data this research used questionnaire instrument. Analyse method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) with SmartPLS3.0. The result show that human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, and employee engagement have positive effect on the quality of financial reporting. But, information technology utilization does not have an effect on the quality of financial reporting. Conclusion from this research that human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, and employee engagement support to create quality of financial reporting’s zakah management institutions in Semarang and information technology utilization does not support to create quality of financial reporting’s zakah management institutions in Semarang.
Analysis of Influence of Characteristics of Islamic Supervisory Board toward Islamic Financial Performance Rifai, Achmad; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15947

Abstract

Tujuan dari penelitian ini adalah untuk untuk menguji dan menganalisis karakteristik Dewan Pengawas Syariah yang direpresentasikan dengan DPS Scientific Backgrounds, Attendance of DPS Meeting, dan DPS Multi-positions terhadap Islamic Financial Performance melalui kesesuaian pelaporan syariah sebagai mediasi. Populasi penelitian adalah seluruh bank umum syariah yang ada Indonesia periode tahun 2011- 2015. Jumlah sampel yang diuji sebanyak 8 bank umum syariah yang dipilih dengan metode purposive sampling. Penelitian ini menganalisis laporan tahunan bank umum syariah dengan metode content analysis. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Attendance of DPS Meeting dan kesesuaian pelaporan syariah berpengaruh secara langsung terhadap Islamic Financial Performance. Variabel DPS Scientific Backgrounds dan rangkap jabatan tidak berpengaruh secara signifikan terhadap Islamic Financial Performance. Sedangkan variabel kesesuaian pelaporan syariah berpengaruh positif dan signifikan memediasi hubungan DPS Scientific Backgrounds terhadap Islamic Financial Performance, namun tidak mampu memediasi hubungan Attendance of DPS Meeting dan DPS Multi-positions terhadap Islamic Financial Performance. The purpose of this is study to examine and analyze the characteristics of the Sharia Supervisory Board (SSB) is represented by the SSB scientific background, SSB meeting attendance, and SSB dual position on Islamic financial performance through sharia conformance reporting as mediation. The population is all existing Islamic banks Indonesia period 2011-2015. The number of samples tested by 8 Islamic commercial bank selected by purposive sampling method. This study analyzed the annual reports of Islamic banks with content analysis. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modeling analysis tool SmartPLS 3.0. The results showed that the presence of SSB meeting attendance and sharia conformance reporting have a direct impact on the Islamic financial performance. SSB scientific background variables and SSB dual position do not significantly affect the Islamic financial performance. While variable sharia conformance reporting positive and significant effect mediates the relationship DPS scientific background to the Islamic financial performance, but is not able to mediate the association SSB meeting attendance and SSB dual position on the Islamic financial performance. Based on the result, it can be conclude that SSB meeting attendance and sharia conformance reporting have effect on Islamic financial performance.
Analysis of Premature Termination Factors on Audit Procedures with KAP Quality Control as Moderating Variable Salsabila, Laila; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16125

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, risiko audit, komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit dengan kontrol kualitas KAP sebagai variabel moderating. Sampel penelitian berjumlah 51 auditor dengan metode pengambilan sampel yang digunakan adalah convenience sampling dan instrumen yang digunakan adalah kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji MRA. Hasil penelitian ini menunjukkan bahwa time pressure dan risiko audit secara parsial berpengaruh positif dan signifikan terhadap penghentian prematur atas prosedur audit. Komitmen profesional, turnover intentions dan kontrol kualitas KAP secara parsial tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit. Kontrol kualitas KAP memoderasi pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit, sedangkan kontrol kualitas KAP tidak memoderasi pengaruh komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit. Simpulan dari penelitian ini adalah penghentian prematur atas prosedur audit dipengaruhi oleh time pressure dan risiko audit, serta kontrol kualitas memperlemah pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit This study aims to analyze the effect of time pressure, audit risk, professional commitment, and turnover intentions on premature sign off with control quality as a moderating variable. The samples were 51 auditors with the sampling method used was convenience sampling and a questioner to collect data. Data analysis used to multiple regression analysis and MRA test. The results show that the time pressure and the audit risk positive significantly influenced premature sign off. Professional commitment, turnover intentions, and quality control partially were not significantly influenced on premature sign off. Quality control of public accountant office influenced on the relationship of time pressure and audit risk toward of premature sign off, while the quality control of public accountant office has no influence on the relationship professional commitment and turnover intentions toward of premature sign off. Conclusions from this research are premature sign off influenced by time pressure an audit risk, and quality control weaken of relationship of time pressure and audit risk toward premature sign off.
Antacid Analysis of Debt Policy in Mining Companies Listed in Indonesia Stock Exchange Dewindri, I'ma Yayang; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16219

Abstract

Penelitian ini bertujuan untuk mengidentifikasi anteseden kebijakan hutang pada perusahaan pertambangan di Indonesia. Populasi pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sebanyak 40 perusahaan. Menggunakan purposive sampling, menghasilkan 70 data dari 18 perusahaan. Metode analisis penelitian ini menggunakan analisis statistik deskriptif dengan SPSS.21, analisis jalur menggunakan AMOS.22, dan Sobel test untuk analisis pengaruh tidak langsung. Korelasi dan analisis jalur mengidentifikasi empat anteseden DER yaitu kebijakan hutang , profitabilitas, risiko bisnis, dan likuiditas. Hasil penelitian menunjukkan adanya pengaruh langsung dan tidak langsung kepemilikan manajerial terhadap likuiditas dan kebijakan hutang. Kepemilikan manajerial berpengaruh negatif terhadap kebijakan hutang melalui likuiditas. Sementara profitabilitas dan risiko bisnis tidak berpengaruh baik secara langsung maupun tidak langsung terhadap kebijakan hutang. Namun profitabilitas berpengaruh positif terhadap risiko bisnis. Maka dapat ditarik kesimpulan bahwa anteseden kebijakan hutang yaitu kepemilikan manajerial dan likuiditas. Semakin tinggi likuiditas akan menurunkan tingkat hutang, namun likuiditas yang tinggi dapat meningkatkan kepercayaan kepemilikan manajerial untuk meningkatkan hutang. Sementara untuk meningkatkan profitabilitas sebagai tujuan utama perusahaan akan diikuti oleh peningkatan risiko bisnis. This study aims to identify the antecedents of debt policy at mining companies in Indonesia. The population in this study are all mining companies listed in the Indonesia Stock Exchange (IDX) total of 40 companies. Using purposive sampling, this study collected 70 data from 18 companies. Method of analysis of this study uses statistical descriptive analysis by SPSS.21, path analysis by AMOS.22, and Sobel test for indirect effect analysis. Correlation and path analysis identified four antecedents of debt policy i.e. liquidity, Insider Ownership, Business Risk, and Profitability. The results of this study indicate the direct and indirect influence of managerial ownership on liquidity and debt policy. Managerial ownership negatively affects debt policy through liquidity. While profitability and business risk have no effect either directly or indirectly to debt policy. But, profitability has a positive effect on business risk. It can be concluded that antecedents of debt policy are managerial ownership and liquidity. Higher liquidity will reduce debt levels, but high liquidity can increase the confidence of managerial ownership to increase debt. Meanwhile, to increase profitability as the main objective of the company will be followed by increased business risk.
Analysis of Capital Expenditure and Its Implications on Local Financial Independence Sarah Normalita, Ina; Mahmud, Amir
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16332

Abstract

Tujuan Penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris pengaruh dari dana perimbangan, Dana Insentif Daerah (DID), dan aset tahun lalu terhadap belanja modal serta pengaruh belanja modal terhadap kemandirian keuangan daerah. Populasi pada penelitian ini adalah seluruh pemerintah daerah di Indonesia dengan sampel sebanyak 131 pemerintah daerah yang diperoleh dengan menggunakan purposive sampling. Alat analisis data menggunakan analisis statistik deskriptif dan analisis regresi. Hasil penelitian menunjukkan bahwa dana perimbangan dan aset tahun lalu berpengaruh positif secara parsial dan simultan terhadap belanja modal. Dana Insentif Daerah (DID) tidak berpengaruh terhadap belanja modal. Belanja modal berpengaruh positif terhadap kemandirian keuangan daerah. Simpulan pada penelitian ini adalah bahwa pemerintah daerah telah mengelola dan menggunakan dana anggaran dengan baik, sehingga memenuhi kepentingan para principal dan hal tersebut dapat didukung oleh teori agensi. Dana perimbangan mampu memberikan dorongan terhadap pelaksanaan desentralisasi fiskal yang berakibat pada peningkatan pertumbuhan ekonomi, berupa peningkatan pembangunan infrastruktur dan berimplikasi pada tingginya belanja modal. Hasil tersebut dilandasi dan didukung oleh teori fiscal federalism. The aim of this research are to determine the effect of intergovernmental revenue, local incentive fund and asset on the last year on capital expenditure and the effect of capital expenditure on local financial independence. The population in this research is all of local government in Indonesia with 131 samples that got by purposive sampling. The analytical tool of data used descriptive statistical analysis and regression analysis. The result showed that the intergovernmental revenue and assets on the last year had positive effect on capital expenditure partially and simultaneously. Local incentive fund had not effect toward capital expenditure. Capital expenditures had a positive effect toward local financial independence. The conclusion in this research are local governments can manage and use budget funds well and can comply the principal’s interest and it is based by agency theory. Intergovernmental revenue can give encouragement on fiscal decentralization, that give impact on increase of economic growth, likethe building of infrastructure and can impacts on capital expenditure and it is based by fiscal federalism theory.
The Effect of Leverage, Firm Size, Managerial Ownership, Size of Board Commissioners and Profitability to Accounting Conservatism Yuliarti, Dita; Yanto, Heri
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16675

Abstract

Penelitian ini bertujuan untuk menganalisispengaruhleverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas terhadap konservatisme akuntansi.Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia tahun 2011- 2015. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling, sehingga diperoleh 70 unit analisis. Teknik analisis yang digunakan adalah regresi linear berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa variabel leverage dan ukuran dewan komisaris secara positif signifikan berpengaruh terhadap konservatisme akuntansi, sedangkanukuran perusahaan dankepemilikan manajerial tidak berpengaruh signifikan terhadap konservatisme akuntansi. Profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi. Hasil penelitian dapat disimpulkan bahwa konservatisme akuntansi dipengaruhi oleh leverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas. This study aims to determine the effect of leverage, firm size, managerial ownership, board size and profitability to accounting conservatism. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2011-2015. The sample in this study was chosen using purposive sampling method, so obtained by 70 unit of analysis. The analysis technique used is multiple regression with SPSS application. The results showed that the leverage and size of the board of commissioners positively significantly influenced accounting conservatism, while firm size and managerial ownership did not affect accounting conservatism. Profitability has a significant negative effect on accounting conservatism. The results of the study can be concluded that accounting conservatism affected by leverage, size, managerial ownership, boardsize and profitability .
Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variable Nurlaeliyah, Siti; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16892

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Populasi dari penelitian ini seluruh pengurus koperasi wanita di Kota Semarang. Sampel dalam penelitian sebanyak 61 pengurus koperasi wanita di Kota Semarang dengan teknik sampling yang digunakan yaitu convinience sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Keefektifan pengendalian internal dan perilaku tidak etis berpengaruh terhadap kecenderungan kecurangan akuntansi, sedangkan ketaatan aturan akuntansi, kesesuaian kompensasi, dan asimetri informasi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap kecenderungan kecurangan akuntansi melalui perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kecenderungan kecurangan akuntansi dipengaruhi oleh perilaku tidak etis dan keefektifan pengendalian internal, sedangkan perilaku tidak etis dipengaruhi oleh keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi. The purpose of this study is to analyze the factors that influence the tendency of accounting cheating with unethical behavior as intervening variable. The population of this study is all female cooperative managers in Semarang City. The sample in this research is 61 female cooperative managers in Semarang City with sampling technique used is convenience sampling. The analysis technique used in this research is multiple regression analysis. The effectiveness of internal controls and unethical behavior has an effect on the tendency of accounting fraud, while compliance with accounting rules, compensation compliance, and information asymmetry have no effect. The effectiveness of internal controls, compliance of compensation, and information asymmetry have an effect on unethical behavior, while the obedience of accounting rules has no effect on unethical behavior. Based on the results of the study, it can be concluded that the tendency of accounting fraud is influenced by unethical behavior and effectiveness of internal control, while unethical behavior is influenced by the effectiveness of internal control, compensation suitability, and information asymmetry.

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