CD Skripsi

Pengaruh Perkembangan Teknologi Informasi Dan Dimensi Fraud Triangle Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Sebagai Calon Akuntan

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This research aims to analyze and get empirical prove about the influence of information technology development and the dimensions of fraud triangle on academic fraud of accounting student as prospective accountant. This research use students of S1 Accounting Department of Economics, University of Riau which stated in Pekanbaru City in 2016 as the research object. This research use primary data which was obtained from the answer of the respondents and the questionnaire distributed. Respondents in this research is students of S1 Accounting Department of Economics, University of Riau class 2013 and 2014. Sample of this research was determined by using purposive sampling method. Each population was represented by class of 2013 and class of 2014 who have already taken courses audit 1. The questionnaire was distributed to 150 respondents, the complete answer was successfully obtained from 123 respondents. Collected data is analyzed by using data analysis method which is firstly proposing the classical assumption before performing the hypothesis test. The hypothesis test in this research is analyzed by using multiple linear regression, which is using SPSS software version 20 to process data. The results showed that the development of information technology, pressure/incentive, opportunity, and rationalization influence the academic fraud of accounting student.
Keywords: Development of Information Technology, Dimension of Fraud Triangle, Academic Fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0220)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xiv, 128 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0220)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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