CD Skripsi
Pengaruh Orientasi Etika, Komitmen Profesional Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Melalui Rasionalisasi Sebagai Variabel Moderating (Studi Empiris Pada Bank Bumn Dan Bank Bumd Di Kota Pekanbaru)
This research was conducted to examine the effect of variable Orientation of Idealism ethics
and relativism, professional commitment and ethical culture of the organization on the the tendency of accounting fraud with rationalization as a moderation variable. The object of this research is the employee who handles customer credit of effort of people on State and Local Banks In Pekanbaru City and sample in this research is head of unit of credit of effort of people on State and Local Banks In Pekanbaru City. The sampling technique used Purposive Sampling method. Sample of the research amounted to 78 respondents. This research data using primary data directly through questionnaire. This research uses Moderated Regresion Analysis method using SPSS version 24.The result of this research is ethical orientation of idealism, ethical orientation of relativism, professional commitment, and organizational ethical culture influenced the tendency of accounting fraud with significance value 0.000
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