CD Skripsi
Pengaruh Asimetri Informasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal, Budaya Etis Organisasi, Dan Kecerdasan Emosional Terhadap Kecurangan Akuntansi (Studi Empiris Pada Opd Kabupaten Indragiri Hulu)
This study aims to determine the effect of information asymmetry,
compensation suitability, internal control systems, organizational ethical culture,
and emotional intelligence on accounting fraud in Indragiri Hulu Regency.
This research was conducted at the OPD of Indragiri Hulu Regency. The
method used in this research is purposive sampling method. Each population is
represented by officials with the positions of Echelon III and Echelon IV. The
questionnaires distributed were 90 respondents and 89 respondents were
successfully returned.
The results of this study indicate that information asymmetry,
compensation suitability, internal control system, organizational ethical culture,
and emotional intelligence have an effect on accounting fraud. The results of the
R Square value of these five variables together on the dependent variable is 37.8%
while the remaining 62.2% is influenced by other variables that are not included
in this research model.
Keywords: Information Asymmetry, Compensation Suitability, Internal Control
System, Organizational Ethical Culture, Emotional Intelligence And
Accounting Fraud
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