CD Skripsi
PengaruhBudaya Etis Organisasi, Sistem Pengendalian Internal, Asimetri Informasi, Kesesuaian Kompensasi Dan Kecerdasan Spritual Terhadap Kecurangan Akuntansi (Studi Empiris Pada Opd Kabupaten Indragiri Hulu)
The purpose of this study is to examine the effect of organizational ethical culture,
internal control system, information asymmetry, compensation suitability, and
spiritual intelligence on accounting fraud. The population that will be used in this
study are all employees who work in 30 Regional Apparatus
Organizations (OPD) at Indragiri Hulu Regency. The method used is purposive
sampling. This study used a sample of 90 respondents who served at least Echelon
III and IV positions and had a minimum of one year in office. This study uses a
survey method using a questionnaire instrument that is sent directly to the OPD in
Indargiri Hulu Regency. The data analysis method in this study used multiple
linear regression which was processed with the help of SPSS version 25
(Statistical Product and Service Solution). The results of this study indicate that
organizational ethical culture, internal control system, compensation suitability,
information asymmetry, spiritual intelligence affect accounting fraud.
Keywords: Organizational ethical culture, internal control system, information
asymmetry, compensation suitability, spiritual intelligence against and
accounting fraud
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