ANALISIS PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI

This study aims to analyze the effect of Internal Control Compliance, Compensation System, and Morality of Management to Unethical Behavior and Accounting Fraud Tendencies. This research focused on factors that influence the occurrence of fraud. The examination of the hypothesis was using multivariate regression. This study used quantitative method. Questionnaires are used to collect the data from employees of the Regional Water Company Finance Department of Malang Regency and Batu City. Total sample used for this study are 50 samples. Multivariate regression used for examine the data of this study. Result of this study indicates that internal control compliance and morality of management significantly affect the occurrence of unethical behavior and accounting fraud tendency but compensation system doesn’t affect the unethical behavior and accounting fraud tendency significantly. The occurrence of many financial scandals depends on how the morality of the human itself.Keywords: Fraud Internal Control Compliance, Compensation System, Morality of Management, Unethical Behavior, Accounting fraud tendencie