PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Abstract

This research was conducted to examine the effect of variable effectiveness of internal controls and compliance compensation for accounting fraud trend. This research was conducted using a survey of the entire management of the work on the existing fifteen companies in Cilandak. Data analysis performed by multiple linear regression models. Hypothesis testing is done to determine whether or not the influence of the effectiveness of internal control and compliance of compensation to the tendency of accounting fraud either simultaneously or partially. Hypothesis testing results show that the effectiveness of internal control significant effect on the tendency of accounting fraud, suitability compensation significantly influence the tendency of accounting fraud.