PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI STUDI PADA TBBM. PT PERTAMINA (persero) DI KOTA MALANG

Abstract

The purpose of this study is to identify and present evidence of internal control, compliance with accounting rules, malpractices, and accounting fraud. The population in this study were 11 BUMN. The sample size for this study is from 70 SEE responses in the construction forest. Data were collected by distributing questionnaires using a standardized sample for questions. The analysis methodology used in this research is recovery analysis for Windows with IBM SPSS19 software.

          The results showed that compliance with internal control rules, full compensation and accounting leads to a tendency to account fraud.

Keywords: Internal Control, Compliance to Accounting Rules, Unethical Behavior, Tendency of accounting Fraud