PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN

Abstract

This research aims to determine the influence of the effectiveness of internal control, suitability of compensation, organizational culture on fraud in financial reporting at the BRI Dukuhseti Unit, Pati Regency.The population in this study was 30 employees at the Bank Rakyat Indonesia Dukuhseti Unit, Pati Regency. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application. The results of the calculations that have been carried out, the t value for the effectiveness of internal control is -0.471 < t-table 2.055, indicating that it has no positive effect on fraud in financial reporting, then the calculated t value for suitability of compensation is 0.501 < t-table 2 shows that it has no negative effect on fraud in financial reporting and the calculated t value of organizational culture is 3.152 > t-table 2.055 shows a positive effect on fraud in financial reporting. The coefficient of determination (Adjusted R Square) of 0.471 means that the variables of internal control effectiveness, suitability of compensation, organizational culture have a role of 47.1% together in explaining the on fraud in financial reporting variable. It would be best for BRI to continue to monitor and evaluate as well as supervise both accounting records and employee behavior and codes of ethics, as well as analyzing the risk impact of possible violations, then BRI continues to maintain a sense of security by providing insurance and employee welfare.