Pengaruh ketaatan aturan akuntansi, kesesuaian kompensasi, dan budaya organisasi terhadap kecenderungan kecurangan akuntansi
P Penelitian ini bertujuan untuk melihat serta menguji hasil dari persepsi staf pada divisi keuangan perusahaan Badan Usaha Milik Swasta (BUMS) di Jakarta terkait pengaruh dari ketaatan aturan akuntansi, kesesuaian kompensasi, dan budaya organisasi terhadap kecenderungan kecurangan akuntansi. Data dikumpulkan dengan menyebarkan langsung 100 kuesioner kepada responden. Teknik pengambilan sampel menggunakan purposive sampling. Berdasarkan hasil pengolahan data dan pengujian hipotesis yang telah dilakukan, dapat disimpulkan bahwa ketaatan aturan akuntansi, kesesuaian kompensasi, dan budaya organisasi berpengaruh secara signifikan terhadap kecenderungan kecurangan akuntansi pada perusahaan Badan Usaha Milik Swasta (BUMS) di Jakarta.
T The purpose of this research is to know and to test the result of the perceptions of employees in the financial division of a private business enterprises (BUMS) in Jakarta related to the effect of accounting obedience rules, suitability compensation and the organizational culture towards accounting fraud tendencies, where the data are collected by personally giving out 100 questionnaires to the respondent. The method used to gather the sample is the purposive sampling. Based on the result of the processed data and hypothesis testing that has been done, it can be concluded that the accounting obedience rules, suitability compensation and the organizational culture have a significant impact against the accounting fraud tendencies on private-owned business enterprises in Jakarta.