CD Skripsi
Pengaruh Ketaatan Aturan Akuntansi, Asimetri Informasi, Kesesuaian Kompensasi, Komitmen Organisasi Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi
ABSTRACT
This study aims to examine and analyze the effect of compliance with
accounting rules, information asymmetry, compensation suitability,
organizational commitment and management morality on the tendency of
accounting fraud.
This research includes quantitative research. The total population in this
study were 25 Regional Apparatus Organizations of Kuantan Singingi Regency.
The sampling method used in this research is purposive sampling. While the
respondents consisted of the Head of the Finance Division, the Head of the
Finance Sub-Division and the Expenditure Treasurer, amounting to 52 people.
Data were analyzed using multiple regression method using SPSS version 22.
The results of the study prove that Compliance with Accounting Rules,
Information Asymmetry, Compensation Conformity, Organizational Commitment
and Management Morality has an effect on the tendency of accounting fraud.
Keywords: Compliance with Accounting Rules, Information Asymmetry,
Compensation Appropriateness, Organizational Commitment and
Management Morality Against Accounting Fraud Tendencies.
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