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

Abstract

This study aims to analyze the effect of Internal Control Compliance,Compensation System, and Morality of Management to Unethicl Behavior and Accounting Fraud Tendencies. This research focused on factors that influence the occurance of fraud. The examination of the hypothesis using multivariate regression. This study used quantitative method. Questionaires are used for collecting the data from Biro Keuangan Provinsi Jawa Tengah. Total sampel used for this study are 41 sampels. 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 occurance of unethical behavior and accounting fraud tendency but compensation system doesn’t affect the unethical behavior and accounting fraud tendency significantly. The occurance of many financial scandal depends on how the morality of the human itself.