Abstract
This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.
Highlights
Abstracs: This research aim to determine the effect of accountability, suitability of compensation and intern control
The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample
The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud
Summary
Berdasarkan tabel 2 uji validitas di atas dapat dilihat nilai terkecil dariCorrected Item-Total Correlation untuk masing-masing instrumen yaitu lebih dari 0,159. Untuk instrumen Akuntabilitas (X1) diketahui nilai Corrected Item-Total Correlation sebesar 0,379, Kesesuaian Kompensasi (X2) adalah sebesar 0,433, Pengendalian Intern (X3) adalah sebesar 0.594 dan untuk potensi kecurangan (Y) sebesar 0,215. Jadi dapat dikatakan bahwa semua item pernyataan variabel Y, X1,X2, dan X3 adalah valid
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