Institusion
Universitas Wijaya Kusuma Surabaya
Author
Saibia, Ni Luh Bella Mayta
Subject
HC Economic History and Conditions
Datestamp
2018-03-29 10:23:35
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.