PENGARUH SISTEM PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KETAATAN PERATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN ETIKA KERJA SEBAGAI VARIABEL MODERASI (STUDI KASUS PEMERINTAH PROVINSI DAERAH ISTIMEWA YOGYAKARTA)

Jihan Sania, NIM.: 19108040101 (2023) PENGARUH SISTEM PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KETAATAN PERATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN ETIKA KERJA SEBAGAI VARIABEL MODERASI (STUDI KASUS PEMERINTAH PROVINSI DAERAH ISTIMEWA YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the effect of the internal control system, appropriateness of compensation, and compliance with accounting regulations on the tendency of accounting fraud with work ethics as a moderating variable. This study used a sample of 105 respondents from the State Civil Apparatus (ASN) who worked in the financial sector at the Special Region of Yogyakarta Provincial Government Service. Data analysis in this study used the SEM (Structural Equation Modeling) method using the SmartPLS application. The results of this study indicate that the internal control system and the suitability of compensation have a negative influence on the tendency of accounting fraud. As for compliance with accounting regulations, it does not affect the tendency of accounting fraud. Meanwhile, the work ethics variable shows that it cannot moderate the internal control system, the appropriateness of compensation, and compliance with accounting regulations on the tendency of accounting fraud.

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