@thesis{thesis,
		author={Saibia  Ni Luh Bella Mayta},
		title ={Pengaruh sistem pengendalian internal, moralitas manajemen, kompensasi, asimerti informasi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi pada perusahaan Perseroan Terbatas di Surabaya},
		year={2018},
		url={http://erepository.uwks.ac.id/643/},
		abstract={The purpose of this study is to determine the effect of the internal control system, 
management?s morality, compensation, information asymmetry, unethical 
behavior to the tendency of accounting fraud in a limited liability company in 
Surabaya. The population used in this study is a limited liability company in 
Surabaya, with a sample of 55 companies. In this study, researchers only take one 
representative sample of each company, the financial manager, who has charge of 
preparing the financial statements of the company. The analysis method used in 
this study is multiple linear regression analysis. The results of the study concluded 
that the internal control system has partialy significant effect on the tendency of 
accounting fraud on limited liability company in Surabaya. Management?s 
morality has partialy significant effect on the tendency of accounting fraud on 
limited liability company in Surabaya. Compensation has partialy significant 
effect on the tendency of fraud on limited liability company in Surabaya. 
Information asymmetry has partialy significant effect on the tendency of 
accounting fraud on limited liability company. Unethical Behavior has partialy 
significant effect on the tendency of accounting fraud on limited liability 
company. In addition, the internal control system, management?s morality, 
compensation, information asymmetry and unethical behavior as the predictor 
variables have simultaneously significant effect on the tendency of accounting 
fraud on limited liability company.}
		}