Pengaruh Efektivitas Pengendalian Internal Kompensasi dan Moralitas Manajemen Terhadap Kecurangan Akuntansi pada PT. Kirana Sapta Desa Panompuan Jae - Tapsel

Abstract

This study aims to determine the effect of the effectiveness of internal control, compensation, and management morality on accounting fraud. This research uses quantitative methods. The population in this study were employees who worked in the administration, finance and purchasing management department at PT. Kirana Sapta Panompuan Jae Village, South Tapanuli. The sample used for this study was 30 employees. The method of data analysis in this study is the data quality test, classic assumption test, multiple linear regression analysis, t test and coefficient of determination. The results of the study using a partial test (t test) showed that the effectiveness of internal controls had a negative and significant effect on accounting fraud with a t count of - 3,884 > 2,056 t table values. Whereas compensation does not have a significant effect on accounting fraud with the value of t count 1.118 < 2.056 t table. Likewise, management morality has no significant effect on accounting fraud with a t count of 0.474 < 2.056 t table value. The value of the coefficient of determination shows a result of 0.342, which means 34.2% accounting fraud can be explained by the effectiveness of internal control, compensation and management morality. While the remaining 65.8% is influenced by other factors not explained in this study.