The Influence of Compliance With Accounting Rules, Compensation Appropriateness, and Internal Control on the Tendency of Accounting Fraud in Hospitals in Banda Aceh

Abstract

The purpose of this research is to examine the influence of compliance with accounting rules, compensation suitability, and internal control on accounting fraud tendencies at hospitals in Banda Aceh. The population in this research is hospitals in Banda Aceh. The study was collected by census method. Respondents in this study were heads of finance, heads of finance sub-sections, and financial staff. The data source in this research is primary data obtained the questionnaires for 57 respondents.   the influences test of independent variables toward dependent variables was done by using a multiple linear regression model. The result of this research shows that (1) compliance to accounting rules, compensation suitability, and internal control has an effect on accounting fraud tendencies (2) compliance to accounting rules has a negative effect on accounting fraud tendencies (3) compensation suitability has a negative effect on accounting fraud tendencies (4) internal control has a negative effect on accounting fraud tendencies