Sistem Informasi Akuntansi, Efektivitas Pengendalian Internal, Asimetri Informasi dan Moralitas Individu terhadap Kecurangan Akuntansi

The purpose of this research is to examine the influence accounting information systems, effectiveness internal control, asymmetry and individual morality on fraud in . population study were employees PT. Petrokimia Gresik sampling technique used saturated with a total sample 100 Petrochemicals. Data was collected by giving questionnaires respondents departments related systems. data analysis PLS Model help Warp 8.0 software which includes three stages its measurement, namely outer model analysis, inner hypothesis testing. results indicate that partially system variables, have significant negative effect fraud. Meanwhile, has positive