PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASIDAN KETAATAN ATURAN TERHADAP KECURANGAN AKUNTANSI PADA PEMERINTAH KABUPATEN BOJONEGORO

Indonesia

Abstract

This research aims to identify and analyze the effect of internal control and suitability of reward and compliance to accounting rules to the level trends of accounting fraud in the City of Kabupaten Bojonegoro. Primary data were collected using asurvey of civil servants (PNS) that work on the financial section in 3 Units (SKPD) Kabupaten Bojonegoro Government. The sampling technique used is purposive sampling.Data analysis in this study using multiple linear regression analysis. The results ofthis research indicate that the internal control and suitability of reward and compliance to accounting rules partially negative and significant impact on the trend of fraud in the City of Kabupaten Bojonegoro. Values obtained from this research Adjusted R Square of 093, this figure shows that the trend of Accounting fraud inKabupaten Bojonegoro Government influenced by internal control and compensation amounted to 27.9%, while 93% is influenced by other factors outside the two independent variables in this research.