Image of Pengaruh Keefektifan Pengendalian Internal, Moralitas Individu, Gaya Kepemimpinan, Kesesuaian Kompensasi, Dan Ketaatan Aturan Akuntansi Terhadap Kecendrungan Kecurangan Akuntansi (Studi Empiris Pada Opd Kabupaten Indragiri Hulu)
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Pengaruh Keefektifan Pengendalian Internal, Moralitas Individu, Gaya Kepemimpinan, Kesesuaian Kompensasi, Dan Ketaatan Aturan Akuntansi Terhadap Kecendrungan Kecurangan Akuntansi (Studi Empiris Pada Opd Kabupaten Indragiri Hulu)

ABSTRACT
This study aims to determine the effect of effectiveness of internal controls,
individual morality, leadership style, suitability of compensation and obedience
accounting rules to the tendency of accounting fraud. population in this study were
employees in 30 organizations of Indragiri Hulu district. Whereas the respondents
consisted of head of OPD, head of sub finance department, and spending treasurer of
90 people. The method of determining the sample used in this study is saturated
sampling. The data were analyze by using multiple regression method using SPSS
version 23. The result of research showed that (1) the effectiveness of internal
controls influenced the tendency of accounting fraud with significant value 0,031 (2)
the individual morality influenced the tendency of accounting fraud with significant
value 0,044 (3) the leadership style influenced the tendency of accounting fraud with
significant value 0,016 (4) suitability of compensation influenced the tendency of
accounting fraud with significant value 0,044 (5) Obedience of accounting rules
affect the tendency of accounting fraud with significant value 0,038 . Based on the
results of determination coefficient test or Adjusted R2 of 0.385 indicates that the
tendency of accounting fraud influenced 38,5% by individual morality, government
internal control system, leadership style and obedience accounting rules. While the
remaining 61,5% influenced by other variables.
Keywords: effectiveness of internal controls, Individual Morality, , Leadership Style,
Suitability of compensation, compliance to accounting rules , and Tendency
of Accounting fraud.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0017)
02 03. 121 (0017)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0017)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
viii, 103 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0017)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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