Image of Pengaruh Kesesuaian Kompensasi, Moralitas Individu, Keefektifan Pengendalian Internal Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Organisasi Perangkat Daerah Di Kabupaten Karimun)
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Pengaruh Kesesuaian Kompensasi, Moralitas Individu, Keefektifan Pengendalian Internal Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Organisasi Perangkat Daerah Di Kabupaten Karimun)

This study was aimed to investigate the effect of the suitability of compensation,
individual morality, the effectiveness of control and organizational culture on the tendency
of accounting fraud.
The populasi of this study are 40 government agencies in the regency of Karimun,
the province of Kepulauan Riau. This study used purposive convience method. This study
used 69 employess on 23 government agencies in the regency of Karimun. Data are
collected by questionnaiers. This study used multiple linear regression analysis to test
whether the independent variables affect the dependent variable.
The result showed that individual morality and the effectiveness of control had a
significant effect on the tendency of accounting fraud. While the suitability of compensation
and organizational culture did not have a significant effect on the tendency of accounting
fraud. Value of r is 0.539 and Adjusted R Square (R2) is 0,246, which means that 24,6% the
tendency of accounting fraud are influenced by the suitability of compensation, individual
morality, the effectiveness of control and organizational culture, while the remaining
variable 75,4% are influenced by another variable outside this model study.
Keywords: The suitability of compensation, individual morality, the effectiveness of
control, organizational culture, the tendency of accounting fraud.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0132)
02 03. 120 (0132)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0132)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0132)
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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