PENGARUH SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This study aimed to examine the effect of internal control systems and asymmetry of information on accounting fraud tendencies. The population in this study is the managers who works in the manufacturing companies in Palembang. Determination of the samples is done by using purposive sampling technique, samples were obtained as many as 49 managers. Questionnaire data were tested using multiple linear regression, and hypothesis testing used was t test with SPSS. The results showed that (1) internal control system does not influence the occurrence of accounting fraud tendencies, and (2) the asymmetry of information does not affect the occurrence of accounting fraud tendencies.

Keywords : Internal control systems, asymmetry of information, and accounting fraud tendencies.