FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Perkebunan Kelapa Sawit Swasta di Provinsi Riau)

Abstract

The puroposes of this study were obtained empirically about influences of
information asymmetry, adherence to the rules of accounting and compliance
compensation to the tendency of accounting fraud with the effectiveness of internal
control as a moderating variable. Empirical studies were conducted on private oil
palm plantation companies in Riau Province. The number of samples in this study
were 93 respondents selected based on non-probability sampling method with the
determination of convenience sampling. In testing the hypothesis using Partial Least
Square (PLS) analysis. The results of this study indicate that information asymmetry
has a positive effect on the tendency of accounting fraud. adherence to accounting
rules and compliance compensation have a negative effect on the tendency of
accounting fraud. While the effectiveness of internal controls moderates the positive
influence of information asymmetry and the negative influence of compensation on
the tendency of accounting fraud. But the effectiveness of internal control did not
moderate the negative influence of compliance to accounting rules on the tendency
to accounting fraud.