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A B S T R A C T A B S T R A K Penelitian ini bertujuan untuk menguji kembali pengaruh efektivitas pengendalian internal, kesesuaian sistem kompensasi, dan asimetri informasi, kepatuhan terhadap aturan akuntansi, dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Penelitian ini menggunakan agency theory and fraud triangle sebagai grand theory. Penelitian ini dilakukan pada 19 perusahaan di

The internet development is increasing to disseminate financial information that’s usuallycalled Internet Financial Reporting (IFR). The purpose of this study was to examine of factorsthat affect financial reporting of the manufacturing industry on the Indonesian StockExchange. IFR helps enterprises to disseminate financial information faster and to reducecost such as printing and mailing annual reports. This study used test of normality and multiplelinier regression analysis for developing the hypothesis framework. The surveys findingsshow that factor of firm size influence the internet financial reporting. Many enterprises presentonly product and service advertising. However, other factors such as profitability, liquidity,leverage, and listing age do not explain the company choice to use IFR.

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This study aims to test the moderating effect of internal quality control procedures on the relationship between perceptions of organizational justice and employee fraud. This research also aims to test the effects of five organizational factors, namely: environmental ethics, internal audit activity, the risk management training, communication and information, and monitoring on the quality of internal control procedures.