Faktor Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Badan Keuangan Dan Aset Daerah Kab. Sleman)

Abstract

This research aimed to examine 1) the affect of effectiveness of the internal control to the fraud accounting, 2) the affect of information asymmetry to the fraud accounting, 3) the affect of compliance compensation to the fraud accounting, and 4) the compliance to accounting rules to the fraud accounting. The kind of this research in causative research. The popul ation in this study are civil servants of the finance department in BKD (Badan Keuangan dan Aset Daerah) Slema District, the number of respondents 48. The data used in this research are primary data. This research used total sampling. Data was collected by giving questionnaire to the respective heads of finance and finance staff respondents. Data analysis used regression with SPSS 17 tool. The result shows that 1) effectiveness of the internal control has negative significant affect to the fraud accounting, 2) information asymmetry has positive significant affect to the fraud accounting and 3) compliance compensation has negative significant affect to the fraud accounting, and 4) compliance to accounting rules control has negative significant affect to the fraud accounting.