CD Skripsi
Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Manajemen Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Organisasi Perangkat Daerah Kota Pekanbaru)
ABSTRACT
This study aims to determine the effect of internal control effectiveness,
compliance to accounting rules, suitability of compensation, management
morality and the ethical culture of the organization against on the tendency of
accounting fraud. This study used quantitative research. Population in this study
were employees in 33 organizations of Pekanbaru district. The method of
determining the sample used in this study is saturated sampling. Whereas the
respondents consisted of head of finance department, head of sub finance
department, and spending treasurer of 68 people. The data were analyze by using
multiple regression method using SPSS version 25. The result of research showed
that (1) the internal control effectiveness influenced the tendency of accounting
fraud (2) the compliance to accounting rules influenced the tendency of
accounting fraud (3) suitability of compensation influenced the tendency of
accounting fraud (4) management morality influenced the tendency of accounting
fraud (5) the ethical culture of the organization influenced the tendency of
accounting fraud.
Keywords: Internal control effectiveness, compliance to accounting rules,
suitability of compensation, management morality and the ethical
culture of the organization against on the tendency of accounting fraud.
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