Image of Pengaruh Sistem Pengendalian Intern Pemerintah, Ketaatan Aturan Akuntansi, Penegakan Hukum Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Dengan Komitmen Organisasi Sebagai Variabel Intervening (Studi Pada OPD Di Kabupaten Bengkalis)
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Pengaruh Sistem Pengendalian Intern Pemerintah, Ketaatan Aturan Akuntansi, Penegakan Hukum Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Dengan Komitmen Organisasi Sebagai Variabel Intervening (Studi Pada OPD Di Kabupaten Bengkalis)

The objectives of this research are to examine and analyze the influence of
the Government's Internal Control System, Compliance with Accounting Rules,
Law Enforcement and Unethical Behavior towards Accounting Fraud Tendencies
with Organizational Commitment as Intervening Variables in Bengkalis Regency.
The population in this study was local government agencies in Riau Provincial
Government. The samples in this study were officials or employees involved in
financial management/accounting in local government agencies in Bengkalis
Regency, amounting to 35 local government agencies with 105 respondents. The
sampling method was the saturated or census. Data analysis to test the hypotheses
used was SEM and data analysis technique used was PLS.
The results show that the government's internal control system, compliance
with accounting rules, law enforcement and unethical behavior have negative and
significance influence in the tendency of accounting fraud. Also the government's
internal control system, compliance with accounting rules, law enforcement and
unethical behavior have significance influence in the tendency of accounting
fraud with organizational commitment as intervening variable.
Keywords: Fraud tendency of government internal control accounting systems,
compliance with accounting rules, law enforcement of unethical
behavior, organizational commitment.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0028)
10 07. 220 (0028)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0028)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 154 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0028)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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