PENGARUH ASIMETRI INFORMASI, MORALITAS PIMPINAN, KESESUAIAN KOMPENSASI, EFEKTIVITAS PENGENDALIAN INTERNAL, GOOD GOVERNANCE, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Badan Pengelolaan Keuangan dan Aset Daerah K

Abstract

This research aims to analyze the influence of information asymmetry, leadership morality, suitability of compensation, effectiveness of internal control, good governance, and organizational justice on the tendency of accounting fraud (case study of the regional financial and asset management agency of Kuantan Singingi district). This research uses a quantitative approach with data sources originating from primary data obtained from distributing questionnaires. This research used employees of the Kuantan Singingi Regional Financial and Asset Management Agency. The sampling technique in this research used a census technique with a total sample of 60 respondents.               The results of this research show that information asymmetry, leadership morality, suitability of compensation, effectiveness of internal control, good governance, and organizational justice do not have a positive and significant effect on the tendency of accounting fraud at the Kuantan Singingi Regional Financial and Asset Management Agency.