Image of Pengaruh Sistem Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Fraud Dengan Sifat Material Dan Machiavellisme Sebagai Variabel Moderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Bengkalis)
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Pengaruh Sistem Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Fraud Dengan Sifat Material Dan Machiavellisme Sebagai Variabel Moderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Bengkalis)

The purpose of this study was to examine the effect of the internal control
system and the suitability of compensation for fraud with material nature and
machiavellism as moderating variables in the Bengkalis Regency Regional
Apparatus Organization. The population in this study were officials or employees
involved in regional financial management in the Bengkalis Regency Government
in 35 (thirty five) Regional Apparatus Organizations (OPD). The sampling
technique in this research is using saturated sampling or census, which is a
sampling technique where all members of the population are used as samples. The
type of data used in this study is primary data sourced from questionnaires. The
data analysis technique used multiple regression analysis and moderated
regression analysis (MRA).The results of the study indicate that there is a
negative and significant effect between the internal control system and fraud,
there is a positive and significant effect between compensation suitability and
fraud, material properties strengthen the influence of the internal control system
on fraud, material properties strengthen the effect of compensation suitability on
fraud, Machiavellism does not moderate the effect internal control system against
Fraud, Machiavellism does not moderate the effect of compensation suitability on
Fraud
Key Words: Internal Control System, Compensation Suitability, Fraud, Material
Properties, Machiavellis

Ketersediaan
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Perpustakaan Universitas Riau 1810246431
1810246431
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1810246431
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1810246431
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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