Pengaruh Standar Operasional Prosedur, Efektivitas Sistem Informasi Akuntansi, Ketaatan Aturan Akuntansi dan Kesesuaian Kompensasi Terhadap Kecurangan Akuntansi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Putri, Alviana Rizqika Amalia
Subject
657.45 - AUDITING
Datestamp
2023-05-03 08:14:14
Abstract :
Accounting fraud is the intentional misstatement or omission of amounts or disclosures in financial statements to deceive users of financial statements. This study aims to examine and analyze the variables of Standard Operating Procedures (SOP), the effectiveness of the Accounting Information System (AIS), the obedience to accounting rules and the suitability of compensation to accounting fraud. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study were employees of the accounting and finance department at the Regional Work Unit (SKPD) of Bangkalan Regency. Sampling in this study using the method purposive sampling. The data in this study were processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of this study state that Standard Operating Procedures (SOP) have a negative effect on accounting fraud. The effectiveness of the Accounting Information System (AIS) has a negative effect on accounting fraud. The obedience to accounting rules has a negative effect on accounting fraud. Suitability compensation has a negative effect on accounting fraud. Keywords : Standard Operating Procedures, Accounting Information System, obedience to accounting rules, suitability compensation, accounting fraud.
Accounting fraud is the intentional misstatement or omission of amounts or disclosures in financial statements to deceive users of financial statements. This study aims to examine and analyze the variables of Standard Operating Procedures (SOP), the effectiveness of the Accounting Information System (AIS), the obedience to accounting rules and the suitability of compensation to accounting fraud. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study were employees of the accounting and finance department at the Regional Work Unit (SKPD) of Bangkalan Regency. Sampling in this study using the method purposive sampling. The data in this study were processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of this study state that Standard Operating Procedures (SOP) have a negative effect on accounting fraud. The effectiveness of the Accounting Information System (AIS) has a negative effect on accounting fraud. The obedience to accounting rules has a negative effect on accounting fraud. Suitability compensation has a negative effect on accounting fraud. Keywords : Standard Operating Procedures, Accounting Information System, obedience to accounting rules, suitability compensation, accounting fraud.
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