Pengaruh Sistem Pengendalian Internal dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi

This study aims to determine the effect of the internal control system and information asymmetry on accounting fraud. With a focus on accounting employees in service, manufacturing and trading companies. The data used is primary data. The population in this study is a service, manufacturing and trading company in Palembang. The sample that meets the criteria for the arrival of 99 respondents and the sampling technique used is the purposive sampling method. The data analysis techniques used are validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, and hypothesis testing consisting of t test, f test and coefficient of determination (R2) using SPSS in processing the existing data. The results obtained indicate that the internal control variable has a negative effect and the information asymmetry variable has a positive effect on the tendency of accounting fraud. Keywords: Internal control system, information asymmetry and accounting fraud tendencies