PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN DAN AUDITOR TERHADAP KECURANGAN AKUNTANSI

The aim of this research is to examine the effect of organization culture, management, strategy, financial und auclitur tu accuuntingfraud. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the company which are listed at Indoncsian Stock Exchange (1DA). The 140 corporate financial statements and annual report were analyzed as a sample which are 128 nonfraud firm and 12 fraud firm. The technique for examining hypothesis is binary logistic regression to examining the hypothesis by using SPSS 16.00 program. The results of the research show that: auditor's non-unqualified opinion has a significant positive effect on accounting fraud and quality of audit has a significant negative effect on the accounting fraud.