The Influence of Perceptions of Internal Control Effectiveness, Appropriate Compensation, Organizational Culture, and Human Resources Competency on Accounting Fraud

Abstract

Accounting fraud in auditing language is often called with fraud, which is a big danger that can threaten the private sector and the public sector. In the public sector, forms of fraud are committed, such as budget leaks, management fraud. Accounting fraud can be divided into three types, namely corruption, misuse of assets/finances, and fraud in financial statements. Various factors can influence the existence of accounting fraud, namely the effectiveness of internal controls, appropriateness of compensation, organizational culture, and competence of human resources. This study aims to determine the effect of perceptions of the effectiveness of internal control, appropriateness of compensation, organizational culture, and competence of human resources on accounting fraud. The population in this study were all apparatus of the Village Government of Panarukan District, Situbondo Regency.sampling technique used purposive sampling with primary data collection by distributing questionnaires according to the research sample criteria. The total sample of the research that fits the criteria of the researcher is 40 respondents. The data analysis method used is quantitative research by testing descriptive statistics, testing data instruments, testing classic assumptions, and testing hypotheses. The results of this study indicate that there is a significant influence of organizational culture and human resource competencies on accounting fraud, while the variables of internal control effectiveness and appropriateness of compensation have no effect on accounting fraud.