PENGARUH RELIGIUSITAS, PENGENDALIAN INTERNAL, DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN AKUNTANSI PADA BPKAD DAN DINAS DIY

Fiesta Salsabil Rizky Putri Pradana, NIM.: 21108040038 (2025) PENGARUH RELIGIUSITAS, PENGENDALIAN INTERNAL, DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN AKUNTANSI PADA BPKAD DAN DINAS DIY. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research aims to analyze the influence of religiosity, internal control, and compensation alignment on accounting fraud in regional offices and regional agencies. Accounting fraud is a serious issue that can damage the integrity of institutions and reduce public trust. The approach used in this research is quantitative through the distribution of questionnaires. The research sample consists of 90 respondents who work in the finance sector at regional offices and agencies in Yogyakarta. Data analysis was conducted using multiple linear regression. The research results indicate that religiosity and internal control have a significant negative impact on accounting fraud, while compensation alignment has no effect. These findings reinforce the importance of individual internal factors and external factors in preventing fraud. This research is expected to contribute to the development of accounting science and serve as a reference for relevant institutions in formulating fraud prevention strategies

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