PENGARUH INTERNAL CONTROL, COMPENSATION SYSTEM, ACCOUNTING RULES, INFORMATION ASYMMETRY DAN MANAGEMENT MORALITY (Study Pada BPKAD Kabupaten Sidoarjo)

Putri, Novi. 2018. The Influence of Internal Control, Compensation System, Accounting Rules, Information Asymmetry and Management Morality to Tendency of Accounting Fraud on Financial Management Bodies and Regional Aseets (Study at BPKAD Sidoarjo District) This thesis is not published by the Faculty of Economics and Business of Muhammadiyah University of Sidoarjo. This study aims to see the influence of internal control, compensation system, accounting rules, information asymmetry and management morality to the tendency of accounting fraud. This research is a type of quantitative research by testing the hypothesis. The type of sample used is the sample saturated with the number of respondents is 58 respondents in the Financial Management Agency and Regional Assets Sidoarjo used as a place of research. Primary data used were obtained from questionnaires whose measurement was Likert scale tested by using validity test and reliability test. The analysis tools used are multiple linear regression analysis, t test and F test using SPSS (Statistical Package for Social Scienci) version 17.00. The results of the research based on the validity and reliability test show that the data obtained is valid and reliable. Based on the t test shows that internal control, compensation system, information asymmetry and management morality have significant effect on the tendency of accounting fraud, and accounting rules have no significant effect on the tendency of accounting fraud. While the results obtained based on F test show that internal control, compensation system, accounting rules, information asymmetry and management morality simultaneously affect the tendency of accounting fraud