Pengaruh Pengendalian Internal, Pengembangan Mutu Karyawan, Ketaatan Aturan Akuntansi dan Kesesuaian Kompensasi terhadap Pencegahan Kecurangan Akuntansi di BPPKAD Kabupaten Sampang
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Handayani, Andria Satiti
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-10-26 07:38:33
Abstract :
BPPKAD is the implementing element of government affairs in the fields of revenue, financial management, regional assets. The purpose of this study is to examine the effect of internal control, employee quality development, compliance with accounting rules, and compensation suitability on accounting fraud prevention. The population and sample in this study are civil servants (PNS) who are in government agencies BPPKAD Sampang Regency. Data collection method by questionnaire. The sample collection technique used in this study is purposive sampling with a working period criterion of 1 year. Results are analyzed descriptively and WPLS. This research shows that internal control, employee quality development, compliance with accounting rules, and compensation suitability have a positive and significant effect on the prevention of accounting fraud in BPPKAD Sampang Regency. Keywords: Internal Control, Employee Quality Development, Compliance with Accounting Rules, Suitability of Compensation, Prevention of Accounting Fraud
BPPKAD is the implementing element of government affairs in the fields of revenue, financial management, regional assets. The purpose of this study is to examine the effect of internal control, employee quality development, compliance with accounting rules, and compensation suitability on accounting fraud prevention. The population and sample in this study are civil servants (PNS) who are in government agencies BPPKAD Sampang Regency. Data collection method by questionnaire. The sample collection technique used in this study is purposive sampling with a working period criterion of 1 year. Results are analyzed descriptively and WPLS. This research shows that internal control, employee quality development, compliance with accounting rules, and compensation suitability have a positive and significant effect on the prevention of accounting fraud in BPPKAD Sampang Regency. Keywords: Internal Control, Employee Quality Development, Compliance with Accounting Rules, Suitability of Compensation, Prevention of Accounting Fraud
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