Abstract
Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud.
 Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.
Highlights
Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets
Research aims to determine the influence of individual morality
Pengaruh Pengendalian Internal, Kompetensi dan Locus of Control Pada Kecenderungan Kecurangan
Summary
Uji validitas adalah suatu uji untuk mengukur ketepatan alat ukur penelitian dalam mengukur suatu hal atau dengan kata lain valid atau tidaknya kuesioner. Hal ini menunjukkan setiap item pernyataan memiliki nilai r hitung yang lebih besar dari 0,30 sehingga seluruh pernyataan yang digunakan valid
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