The Influence of Internal Control, Organizational Justice, and Compliance with Accounting Rules in the Tendency of Accounting Fraud


Authors : Adji Suratman, Siti Nurlisa Zakiah, Choirul Anwar, Farida Farida

Volume/Issue : Volume 5 - 2020, Issue 1 - January

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2NYTt8x

This research aims to analyze the influence of internal control, organizational justice, and compliance with accounting rules in the tendency of accounting fraud. This research uses primary data in distributing questionnaires to the employees who work in the Ministry of Industry located in South Jakarta. Data was obtained by distributing 165 and only 150 questionnaires of the total spread questionnaire can be processed. This research using random sampling method, data were analyzed with multiple regression. The result that internal control, organizational justice, and compliance with accounting rules has significant influence on the tendency of accounting fraud either partially and simultaneously.

Keywords : Internal Control, Organizational Justice, Compliance with Accounting Rules, The Tendency Of Accounting Fraud.

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