THE EFFECT OF INTERNAL CONTROL, INFORMATION ASYMMETRY AND COMPENSATION FAIRNESS ON ACCOUNTING FRAUD TENDENCY WITH UNETHICAL BEHAVIOR AS MEDIATION
DOI:
https://doi.org/10.32332/finansia.v9i2.13184Keywords:
Tendencies of Accounting Fraud, Internal Controls, Information Asymmetry, Compensation Fit, Unethical BehaviourAbstract
Tendency of fraud in financial reports often occurs in government financial reports. Factors that can influence accounting fraud tendencies include internal control, information asymmetry, compensation alignment, and unethical behaviour. This research uses primary data. The research objects are 14 regional government agencies in Jambi Province. The research sample consists of 125 people using purposive sampling technique, namely employees in the finance or accounting section with a minimum of 2 years of work experience, and questionnaires are used as the sampling collection technique. The data analysis techniques used were quantitative and PLS-SEM with SmartPLS version 4.0 software. This study found that internal control and compensation alignment affect the tendency for accounting fraud both directly and through unethical behaviour as an intervening variable. Meanwhile, information asymmetry does not affect the tendency for accounting fraud either directly or through unethical behaviour as an intervening variable.
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