CD Skripsi

Pengaruh Moralitas Individu, Tekanan Eksternal Dan Ketaatan Pelaporan Keuangan Terhadap Kecendrungan Kecurangan Akuntansi (Studi Empiris Pada Opd Kota Pekanbaru)

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ABSTRACT
This study aims to examine and analyze the influence of individual morality, external pressure, and compliance with financial reporting on accounting fraud tendencies.
This research includes quantitative research. The population in this study were employees in 46 regional apparatus organizations in Pekanbaru City. The sample selection method in this study used a purposive sampling method. While the respondents consisted of the heads of offices of each OPD, the Head of the Finance Sub-Section, the Receipt Treasurer and the Expenditure Treasurer who worked in the Pekanbaru City OPD with a total of 151 respondents. Data were analyzed using multiple regression methods using SPSS version 26.
The results showed (1) individual morality had an effect on the tendency of accounting fraud, (2) external pressure had an effect on the tendency of accounting fraud, (3) compliance with financial reporting had an effect on the tendency of accounting fraud.
Keywords: accounting fraud tendency, individual morality, external pressure, and financial reporting compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802111938

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802111938

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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