VOlUME 06 ISSUE 03 MARCH 2023
Sunardi dan Sania
Faculty of Economy and Business Universitas Muhhamaddiyah Palembang
DOI : https://doi.org/10.47191/ijsshr/v6-i3-70Google Scholar Download Pdf
ABSTRACT
Testing the tendency of accounting fraud from the aspect of internal control, appropriateness of compensation and individual morality needs to be proven through research. The type of research used is associative. The location of the research was at 7 State-Owned Enterprises (BUMN) in Palembang City. The data used were primary data. Data collection techniques were through interviews and questionnaires. The sample collection method used a saturated sample. The population in this study were internal auditors and financial employees as many as 35 respondents. The data analysis method used was quantitative. The results showed that partially internal control and individual morality had no effect on the tendency of accounting fraud, then the appropriateness of compensation had a significant effect on the tendency of accounting fraud.
KEYWORDS:Internal Control, Adequacy of Compensation, Individual Morality, Tendency to Accounting Fraud.
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