Pengaruh kesesuaian kompensasi, moralitas individu,udAsimetri informasi dan efektivitas pengendalianudInternal terhadap kecenderungan kecuranganudAkuntansiud(Studi Empiris pada Badan Usaha Milik Daerah Kabupaten Temanggung)

摘要

The Tendency of Accounting Fraud in indonesia is not only happen inudprivate sectors but also in public sectors whereas the factors that affect theudtendency of accounting fraud are compensation compliance, individual morality,udinformation asymmetry and effectiveness of the internal control. This researchudaimed to examine 1) the affect of compensation compliance to the tendency ofudaccounting fraud, 2) the affect of individual morality to the tendency ofudaccounting fraud, 3) the affect of information asymmetry to the tendency ofudaccounting fraud, 4) the affect of effectiveness of the internal control to theudtendency of accounting fraud in the Temanggung Regency-Owned Corporationud(BUMD). The kind of this research in quantitative research with used surveyudmethod.udThe population in this research is all employees who works in theudTemanggung Regency-Owned Corporation. The Samples in this research is alludemployees accounting department and finance departement who works in theudTemanggung Regency-Owned Corporation which cover: PD. BPR BKKudTemanggung, PD. Apotik Waringin Mulyo, PD. BKK Pringsurat, PT.BPD JawaudTengah, PD.Air Minum “Tirta Agung”, PD. Aneka Usaha, PD. Bumi PhalaudWisata. The sampling technique in this research with used purposive samplingudthat the sample selection based on certain criteria corresponding author desired.udThe data were analysis techniques used descriptive statistics test, quality data testudconsisting of validity test and reliability test, classical assumption test consistingudof normality test, multicolinearity test and heteroscetasticity test, hypothesis testudconsisting of multiple regression test, coeficient of determination, F test dan tudtest.udThe results showed that: 1) compensation compliance has negativeudsignificant affect to the tendency of accounting fraud 2) individual morality hasudnegative significant affect to the tendency of accounting fraud 3) informationudasymmetry has positive significant affect to the tendency of accounting fraud 4)udeffectiveness of the internal control has negative significant affect to the tendencyudof accounting fraud .