ANALISIS FAKTOR-FAKTOR DETERMINASI KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI DINAS KABUPATEN LAMPUNG UTARA SUTARNI

Abstract

This research aims to prove empirically, the influence of information asymmetry, enforcement of, the internal controls effectiveness, unethical behavior, compensation conformity, and the influence of pressure on the tendency to a mere accounting fraud at Nort Lampung District. The sample used in this research was 60 respondents, leaders element or all the parties who were directly involved technically in recording financial transactions, the preparation of reports and the report on financial accountability in working unit of the working of the district government nort lampung distict, head of departmen , head of , by using the method of sampling purposive. The method of analysis on of this research is regression analysis of multiple linear. With the help of program application spss version 20, the result of this research suggests that it is mainly information asymmetry, unethical behavior, the consistency of the compensation, pressure significant impact on a tendency accounting fraud in working units in the government of Nort Lampung District. While the enforcement of regulations, and the current effectiveness of internal control has no significant impact on the tendency of accounting fraud in working units in the government of Nort Lampung District. Keyword: Information Asymmetry,Enforcement of, the Internal Controls Effectiveness,Unethical Behavior, Compensation Conformity, and the Influence of Pressure on the Tendency to Accounting Fraud. A.