THE INFLUENCE OF INTERNAL CONTROL, ACCOUNTING RULES, AND ETHICAL BEHAVIOR TOWARD THE TENDENCY OF ACCOUNTING FRAUD (STUDY ON REGIONAL ORGANIZATION OF THE SOUTH SUMATERA PROVINCE)

MEGALIA, DEWI and Daud, Rochmawati and DP, Rina Tjandrakirana (2020) THE INFLUENCE OF INTERNAL CONTROL, ACCOUNTING RULES, AND ETHICAL BEHAVIOR TOWARD THE TENDENCY OF ACCOUNTING FRAUD (STUDY ON REGIONAL ORGANIZATION OF THE SOUTH SUMATERA PROVINCE). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of internal control, compliance with accounting rules and ethical behavior towards the tendency of accounting fraud. The population in this study is the Regional Organization of South Sumatra Province. The sampling method was purposive sampling. The type of data used is quantitative data. The data used is primary data collected from the head of finance department and the employees of finance department. The collecting of data in this research with distributing questionnaire forms directly to respondents. The testing of the influences of independent variables toward dependents variables was done by using multiple linear regression model. Based on the results of the study, it can be concluded that internal control has a negative and significant effect on the tendency of accounting fraud. While the observance of accounting rules and ethical behavior has a positive and significant effect on the tendency of accounting fraud in the Regional Organization of South Sumatra Province.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Internal Control, Compliance with Accounting Rules, The Tendency of Accounting Fraud
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6199 not found.
Date Deposited:	30 Jun 2020 05:24
Last Modified:	30 Jun 2020 05:24
URI:	http://repository.unsri.ac.id/id/eprint/30910

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