Tendency of Accounting Fraud from Aspect Internal Control, Compatibility of Compensation and Individual Morality
Journal Title: International Journal of Social Science And Human Research - Year 2023, Vol 6, Issue 03
Abstract
Testing the tendency of accounting fraud from the aspect of internal control, appropriateness of compensation and individual morality needs to be proven through research. The type of research used is associative. The location of the research was at 7 State-Owned Enterprises (BUMN) in Palembang City. The data used were primary data. Data collection techniques were through interviews and questionnaires. The sample collection method used a saturated sample. The population in this study were internal auditors and financial employees as many as 35 respondents. The data analysis method used was quantitative. The results showed that partially internal control and individual morality had no effect on the tendency of accounting fraud, then the appropriateness of compensation had a significant effect on the tendency of accounting fraud.
Authors and Affiliations
Sunardi dan Sania
Keywords
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- EP ID EP714530
- DOI 10.47191/ijsshr/v6-i3-70
- Views 38
- Downloads 0
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