Parju Primary Author Agustina Sulistiyowati Primary Author mixed material bibliography Semarang Serat Acitya – Jurnal Ilmiah UNTAG Semarang 2019 id Indonesia

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ABSTRACT This study aims to determine the influence of internal control systems, suitability of compensation, morality of management to the tendency of accounting fraud at PT. Union Logistics Indonesia. The tests were conducted at head office and 7 branch offices. This study used questionnaires with respondents consisting of managerial and finance section of 42 respondents. The results showed that the internal control system has a negative and significant effect on the tendency of accounting fraud. Suitability of compensation has a negative and significant effect on the tendency of accounting fraud. Morality of management has an effect on negatively and significantly to the tendency of accounting fraud NONE 23022752 Digilib FEB UNTAG Semarang Digital Library of Economics and Business Faculty UNTAG Semarang PDF 146 2020-09-25 08:24:24 2020-09-25 08:34:23 machine generated