The determinants of accounting fraud tendency
This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2016-01-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/857 |
| _version_ | 1818402920291368960 |
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| author | Predita Arie Ayu Putri Soni Agus Irwandi |
| author_facet | Predita Arie Ayu Putri Soni Agus Irwandi |
| author_sort | Predita Arie Ayu Putri |
| collection | DOAJ |
| description | This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency. |
| first_indexed | 2024-12-14T08:16:01Z |
| format | Article |
| id | doaj.art-555d9f64394149fd9f28983d7fdf3fd5 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-14T08:16:01Z |
| publishDate | 2016-01-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-555d9f64394149fd9f28983d7fdf3fd52022-12-21T23:09:56ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2016-01-01619910810.14414/tiar.v6i1.857528The determinants of accounting fraud tendencyPredita Arie Ayu Putri0Soni Agus Irwandi1STIE Perbanas SurabayaSTIE Perbanas SurabayaThis study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.https://journal.perbanas.ac.id/index.php/tiar/article/view/857internal control effectivenesscompensation system suitabilityinformation asymmetryadherence to accounting rulesmanagement moralityand accounting fraud tendency |
| spellingShingle | Predita Arie Ayu Putri Soni Agus Irwandi The determinants of accounting fraud tendency Indonesian Accounting Review internal control effectiveness compensation system suitability information asymmetry adherence to accounting rules management morality and accounting fraud tendency |
| title | The determinants of accounting fraud tendency |
| title_full | The determinants of accounting fraud tendency |
| title_fullStr | The determinants of accounting fraud tendency |
| title_full_unstemmed | The determinants of accounting fraud tendency |
| title_short | The determinants of accounting fraud tendency |
| title_sort | determinants of accounting fraud tendency |
| topic | internal control effectiveness compensation system suitability information asymmetry adherence to accounting rules management morality and accounting fraud tendency |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/857 |
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