Fraudelent Financial Reporting (Empirical Study of Internal Control, Compensation Management, and Management's Morality)


Authors : Dian Anggita Sari; Fardinal

Volume/Issue : Volume 6 - 2021, Issue 1 - January

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/2MTPc8C

This research aims to find out the influence of internal control, compensation management, and management's morality on Fraudelent Financial Reporting. The population in this study is employees of PT. Pos Indonesia (Limited) working in the internal control unit and manager in accounting and finance department in Regional IV Jakarta. Data collection is conducted by giving questionnaires to respondents to the relevant sections. Analyzing data uses smartPLS Software 3.2.7 Structural Equation Modelling (SEM) which is a method used to cover weaknesses contained in the regression method. The results of this study have a positive internal effect and the management's morality negatively affects Fraudelent Financial Reporting, while compensation management has no significant effect on Fraudelent Financial Reporting

Keywords : Internal Control, Compensation Management, Management’s Morality, and Fraudelent Financial Reporting.

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