Persepsi Karyawan Mengenai Pengaruh Efektifitas Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensansi Terhadap Kecurangan

Abstract

The purpose of the study was to determine employee perceptions regarding the effect of the effectiveness of internal controls, compliance with accounting rules and conformity of compensation to fraudulent tendencies at PT. NTB Syariah Bank in the West Nusa Tenggara region. The dependent variable used in this study is fraudulent tendencies. The independent variable used in this study is the effectiveness of internal controls, compliance with accounting  rules and conformity of compensation. This study uses employee respondents who are directly related to banking transactions, especially in the operational part of 50 people randomly selected. Method Analysis of the data used is multiple linear regression. The results of the analysis show the effectiveness of internal controls and suitability of compensation does not affect fraudulent tendencies at PT. NTB Syariah Bank. Whereas compliance with accounting
rules has an influence on fraudulent tendencies.
Keywords: Fraud, internal control, compliance, compensation.