CD Tesis

Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Yang Dimoderasi Oleh Moralitas Individu (Studiempiris Pada Perguruan Tinggi Di Provinsi Riau)

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This study aims to examine and analyze the effect of Internal Control and Adherence Accounting Rules Against Fraud Trends in Accounting, Individual Morality Effect strengthening / weakening of Internal Control and Adherence Accounting Rules Against Fraud Trends in Accounting. The population of this research is Echelon III and IV and Equivalent Officials Echelon III and IV College in Riau Province by the number of samples in this study were 80 respondents. Interaction test conducted to test the moderating variables in the form of individual morality by using Moderated Regression Analysis (MRA).
The results showed that (1) Internal Control significantly influence the Fraud Accounting Trends (2) Adherence Accounting Rules significant effect on the Fraud Accounting Trends (3) Individual Morality strengthen internal control to the Fraud Accounting Trends (4) Individual Morality strengthen Adherence Accounting Rules to the Fraud Accounting Trends.

Keywords: Internal Control, Adherence Accounting Rules, Fraud Accounting Trends, Individual Morality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 216 (0004)

Penerbit

Pekanbaru : Universitas Riau – Pasca Sarjana – Magister Akuntansi., 2016

Deskripsi Fisik

xiv, 139 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 216 (0004)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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