CD Tesis
Pengaruh Moralitas Dan Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Organisasi Perangkat Daerah/OPD Pemerintah Provinsi Riau)
This study aims to find empirical evidence of the Effect of Morality and Compensation on Fraudulent Accounting Trends in the Organization of Regional Devices Riau Province Government.
The research was conducted at Riau Province Government Organization with the sample of 129 respondents spread over 45 units organization. Sampling using purposive sampling technique, and data retrieval technique using questionnaire and documentation. Data analysis technique using Pearson Product Moment correlation analysis and multiple regression through SPSS application.
The results concluded: (1) Morality has a negative effect on the Fraud of Accounting Fraud; (2) Compensation has a negative effect on the Fraud of Accounting Fraud; (3). Morality and Compensation simultaneously have a negative effect on the Accounting Fraud Trend in the Regional Device Organization of Riau Province Government.
Keywords: morality, compensation, accounting fraud tendency
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