Image of Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Skpd Kabupaten Siak)
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Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Skpd Kabupaten Siak)

This study aims to analyze the effect of Internal Control and Morality of Individual to Accounting Fraud Tendencies with Unethicl Behavior as an intervening variable. Questionnaire are used for collecting the data from SKPD Siak. Total sampel used for this study are 56 sampels. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the Smart PLS software. The results of this study indicate that internal control factors significantly influence unethical behavior with a value of 4.284 t count and 0.000 significance. And individual morality have significant effect on unethical behavior with t count value 5,101 and significance 0.000. This study also shows that internal control significant effect on the tendency of accounting fraud with t value 4.952 and significance 0.000, individual morality significantly influence the tendency of accounting fraud with t value of 2.458 and significance 0.014 and unethical behavior significantly influence the tendency of accounting cheating with value T arithmetic 2,552 and significance 0,011. This study also shows that internal control significantly influences the tendency of accounting fraud with unethical behavior as intervening variable with t count value 2,144 and individual morality significantly influence the tendency of accounting fraud with unethical behavior as intervening variable with t value 2,248. KeyWords : Internal Control and Morality of Individual, Accounting Fraud Tendencies, Unethicl Behavior, Partial Least Square (PLS).

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0125)
02 03. 117 (0125)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0125)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xiii, 120 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0125)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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