The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government
DOI:
https://doi.org/10.30595/kompartemen.v20i1.12369Keywords:
Kecenderungan Kecurangan Akuntansi, Pengendalian Intern, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Manajemen, Budidaya Etis OrganisasiAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
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