Pengaruh pengendalian internal terhadap kecenderungan melakukan fraud di perusahaan sekuritas

Ardini, Mutiara Asih and Syurmita (2012) Pengaruh pengendalian internal terhadap kecenderungan melakukan fraud di perusahaan sekuritas. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 1 (2). pp. 92-131. ISSN 2089-7162

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Abstract

The aim of this study is to analyze the effect of internal control applying on the tendency to perform fraud. This study conducted with quantitative method. Data have been collected by questionnaire. The unit of analysis from this study is the financial or accounting staff, supervisor and manager on the securities firms listed on the Indonesia Stock Exchange. The data were analyzed with multiple linear regression. The data analysis conducted with the help of SPSS 15 software. The result of this study indicates that there are effects of internal control applying on the tendency to perform fraud simultaneously. This is the same as Tuanakotta (2007) opinion that efforts to prevent the tendency to perform fraud, starting from the internal control.

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