EFFECTIVENESS OF INTERNAL CONTROLS AND COMPLIANCE WITH ACCOUNTING RULES AND ITS INFLUENCE ON THE TREND OF ACCOUNTING FRAUD

Abstrak

Cases of accounting fraud tendencies in Indonesia occur repeatedly. The mass media reported a lot about this, so that for the public, cases of accounting fraud tendencies were no longer a secret. Therefore, this research was conducted to determine and analyze the influence of the effectiveness of internal control and compliance with accounting rules on the tendency of accounting fraud. Primary data comes from the results of questionnaires that are distributed directly to the respondents. A total of 35 employees from several companies will be selected as research samples. The data will be analyzed using multiple linear regression with the SPSS 26 application for windows. The results of the research can be stated as follows: (1) the effectiveness of internal control has a significant and positive effect on the tendency of accounting fraud; (2) adherence to accounting rules has a significant and positive effect on the tendency of accounting fraud; (3) the effectiveness of internal control and compliance with accounting rules simultaneously have a significant and positive effect on the tendency of accounting fraud