CD Skripsi

Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Individu, Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Organisasi Perangkat Daerah Kabupaten Bengkalis)

---

ABSTRACT
This study aims to determine the effect of internal control, compliance to
accounting rules, suitability of compensation, individual morality and the ethical
culture of the organization against on the tendency of accounting fraud.
population in this study were employees in 30 organizations of Bengkalis regency.
Whereas the respondents consisted of head of finance department, head of sub
finance department, and spending treasurer of 62 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 25. The result of
research showed that (1) the internal control influenced the tendency of
accounting fraud with significant value 0,021 (2) the compliance to accounting
rules influenced the tendency of accounting fraud with significant value 0,046 (3)
suitability of compensation influenced the tendency of accounting fraud with
significant value 0,001 (4) individual morality influenced the tendency of
accounting fraud with significant value 0,015 (5) the ethical culture of the
organization influenced the tendency of accounting fraud with significant value
0,040 . Based on the results of determination coefficient test or Adjusted R2 of
0,570 indicates that the tendency of accounting fraud influenced 57%by internal
control effectiveness, compliance to accounting rules, suitability of compensation,
management morality and the ethical culture of the organization against. While
the remaining 43% influenced by other variables.
Keywords: Internal control, compliance to accounting rules, suitability of
compensation, individual morality and the ethical culture of the
organization against on the tendency of accounting fraud.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 121 (0157)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 121 (0157)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar