PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUANTAN SINGINGI)

Abstract

This study aims to examine the effect of internal control, integrity, information asymmetry on accounting fraud in the Regional Apparatus Organization (OPD) of Kuantan Singingi Regency. The data of this study were obtained from questionnaire data (primary). The population in this study were all employees of the financial department of OPD, amounting to 161 people. The purposive sampling method was 104 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with t test and coefficient of determination.The test results show that, firstly the effect of internal control has a significant effect on accounting fraud of 0.377. Second, integrity significantly influences accounting fraud by 0.220. Third, information asymmetry has a significant effect on accounting fraud of 0.258. Determination coefficient obtained by 0.353 or equal to 35.3%, which means the amount of internal control, integrity and information asymmetry of accounting fraud is 35.3% while the remaining 64.7% is explained by other causes originating from outside of the regression not examined in this research.