Vol. 6 No. 1 (2016), Articles
Vol. 6 No. 1 (2016)

The determinants of accounting fraud tendency

Articles
DOI: 10.14414/tiar.v6i1.857
Published 2017-02-06
Predita Arie Ayu Putri
STIE Perbanas Surabaya
Soni Agus Irwandi
STIE Perbanas Surabaya


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Keywords

Internal Control Effectiveness
Compensation System Suitability
Information Asymmetry
Adherence to Accounting Rules
Management Morality
and Accounting Fraud Tendency.

How to Cite

Putri, Predita Arie Ayu, and Soni Agus Irwandi. “The Determinants of Accounting Fraud Tendency”. The Indonesian Accounting Review, vol. 6, no. 1, Feb. 2017, pp. 99-108, https://doi.org/10.14414/tiar.v6i1.857.
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Abstract

This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.