Image of Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Ketaatan Aturan Akuntansi, Moralitas Individu Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Bank Bri Di Payakumbuh
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Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Ketaatan Aturan Akuntansi, Moralitas Individu Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Bank Bri Di Payakumbuh

ABSTRACT
This research aims to determine (1) how the influence of compensation suitability on the tendency of accounting fraud (2) how the influence of information asymmetry on the tendency of accounting fraud (3) how the influence of accounting rule compliance on accounting fraud tendencies (4) how the influence of individual morality towards accounting fraud (5) how the influence of organization's ethical culture tendency for accounting fraud. The population in this research are all local BRI banks in Payakumbuh. The sample in this research was 6 local BRI banks in Payakumbuh. There are 54 respondents used as samples. Data collection techniques are by distributing questionnaires given to all those involved in finance and accounting at a local BRI bank in Payakumbuh. To hypothesize this variable using the WarpPLS 6.0 program. The results in this research indicate that the suitability of compensation has a negative influence on trends in accounting fraud, information asymmetry has a positive influence on trends in accounting fraud, compliance with accounting rules has no influence on trends in accounting fraud, individual morality has a positive influence on trends in accounting fraud and organizational ethical culture has a positive influence on trends in accounting fraud.
Keywords: Tendency of Accounting Fraud, Compensation Compensation, Information Asymmetry, Compliance with Accounting Rules, Individual Morality, Organizational Ethical Culture.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0039)
02 03. 120 (0039)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0039)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0039)
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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