PENGARUH TEKANAN, KESEMPATAN, RASIONALISASI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI

Abstract

This research aimed to examine and analyze the effect of pressure, opportunity, rationalization and internal control on accounting fraud in the Public Accountant Office. While the independent variables were pressure, opportunity, rationalization and internal control. Meanwhile the dependent variable was accounting fraud. The research was quantitative research. Moreover, the population was Public Accountant Offices which were actively registered in the Finance Services Authority 2019. Furthermore, the instrument used a survey which was applied through email, with 118 respondents of accountants who worked in 279 Public Accountant Offices which were registered in the Finance Services Authority 2019 . Additionally, the data analysis technique used multiple linear regression. The research results concluded that pressure and rationalization had a positive effect on accounting fraud in the Public Accountant Office. On other hand, internal control had a negative effect on accounting fraud in the Public Accountant Office. In contrast, opportunity did not affect on accounting fraud in the Public Accountant Office.
Keywords: fraud accounting, internal control, opportunity, pressure, rationalization