Persepsi Karyawan Mengenai Pengaruh Efektifitas Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensansi Terhadap Kecurangan

  • Nurlenni Astuti Marlina Fakultas Ekonomi dan Bisnis Universitas Mataram
  • Ahmad Rifa’i Fakultas Ekonomi dan Bisnis Universitas Mataram
  • Ni Ketut Surasni Fakultas Ekonomi dan Bisnis Universitas Mataram
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Abstrak

The purpose of the study was to determine employee perceptions regarding the effect of the effectiveness of internal controls, compliance with accounting rules and conformity of compensation to fraudulent tendencies at PT. NTB Syariah Bank in the West Nusa Tenggara region. The dependent variable used in this study is fraudulent tendencies. The independent variable used in this study is the effectiveness of internal controls, compliance with accounting
rules and conformity of compensation. This study uses employee respondents who are directly related to banking transactions, especially in the operational part of 50 people randomly selected. Method Analysis of the data used is multiple linear regression. The results of the analysis show the effectiveness of internal controls and suitability of compensation does not affect fraudulent tendencies at PT. NTB Syariah Bank. Whereas compliance with accounting
rules has an influence on fraudulent tendencies.
Keywords: Fraud, internal control, compliance, compensation.

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Diterbitkan
2019-08-10
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MARLINA, Nurlenni Astuti; RIFA’I, Ahmad; SURASNI, Ni Ketut. Persepsi Karyawan Mengenai Pengaruh Efektifitas Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensansi Terhadap Kecurangan. E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 957 - 986, aug. 2019. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id./index.php/akuntansi/article/view/50481>. Tanggal Akses: 21 apr. 2025 doi: https://doi.org/10.24843/EJA.2019.v28.i02.p07.
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Terbitan
Vol 28 No 2 (2019)
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Artikel

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