CD Skripsi

Pengaruh Sistem Pengendalian Internal, Kesesuaian Kompensasi, Asimetri Informasi, Ketaatan Aturan Akuntansi, Moralitas Individu Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi ( Studi Empiris Pada Opd Kabupaten Indragiri Hulu)

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study aims to examine the effect of internal control system, suitability of
compensation, information asymmetry, observance of accouting rules, individual
morality and organization’s ethic culture towards the tendency of accounting fraud.
The population that will be use in this research as all employees who work on 30 of
local government organization (OPD) in Indragiri Hulu district. The method used was
purpose sampling. This study uses sample of 90 respondents working in the finance
and accounting department. This researchis using survey methods which using
questioner instrument which is delivered directly to OPD in Indragiri Hulu District.
The method of data analysis in this study use double regression methods with SPSS
(Statistical Product and Service Solution). The result in this study indicate Internal
Control System, Suitability Of Compensation, Information Asymmetry, Individual
Morality And Organization’s Ethic Culture impact on the tendency of accounting
fraud. While the observance of accounting rules do not affect the tendency of
accounting fraud. The finding show that : internal control system impact on the
tendency of accounting fraud with a statistical value -2,728. Suiability of
compensation impact on the tendency of accounting fraud with a statistical -2,518.
Information Asymmetry impact on the tendency of accounting fraud with a statistical
3,544. Observance of accounting rules do not affect on the tendency of accounting
fraud with a statistical 1,561. Individual morality impact on the tendency of
accounting fraud with a statistical -2,341. Organization’s ethic culture impact on the
tendency of accounting fraud with a statistical -7,001. The coefficient of
determination is 0,892. While the rest of 10,8 is explained by other factors which are
not included in this study

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0180)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

xiii, 77 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0180)

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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