CD Skripsi
Pengaruh Keefektifan Sistem Pengendalian Internal, Asimetri Informasi Dan Penegakan Hukum Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Emperis Pada Opd Kabupaten Kampar)
The research aims to analyze the effectiveness of internal control, information asymmetry and law enforcement affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at OPD Kampar Regency. The research obtained data by using questionnaires. saturated sampling method is used by asking 87 respondents.The analysis technique used structural equacition method by using software smartPLS 2.0. The results showed that effect of analyze effectiveness of internal control, information asymmetry has effect of the 0.0000.05-0.06the tendency of accounthing fraud and mediated by unethical behavior and the the tendency of accounthing fraud affects the unethical behavior.
Keyword : Effectiveness Of Internal Control, Information Asymmetry, Law Enforcement,Unethical Behaviora, Accounting Fraud
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