CD Tesis

Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Keefektifan Pengendalian Internal Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Perkebunan Kelapa Sawit Swasta Di Provinsi Riau)

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The puroposes of this study were obtained empirically about influences of information asymmetry, adherence to the rules of accounting and compliance compensation to the tendency of accounting fraud with the effectiveness of internal control as a moderating variable. The population in this study is private oil palm plantation companies in Riau Province. Sampling technique used is sampling jenuh. The number of respondent in this study were 93 respondents. In testing the hypothesis using Partial Least Square (PLS) analysis.
The results of this study indicate that information asymmetry has a positive effect on the tendency of accounting fraud. adherence to accounting rules and compliance compensation have a negative effect on the tendency of accounting fraud. While the effectiveness of internal controls moderates the positive influence of information asymmetry and the negative influence of compensation on the tendency of accounting fraud. But the effectiveness of internal control did not moderate the negative influence of compliance to accounting rules on the tendency to accounting fraud.
Keywords : Asymmetry Information, Adherence To The Rules Of Accounting, Compliance Compensation, Tendency Of Accounting Fraud, Effectiveness Of Internal Control As A Moderating Variable.

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Detail Information

عنوان فروست

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شماره بازیابی

10 07.217 (0023)

ناشر

Pekanbaru : UNIVERSITAS RIAU- PASCASARJANA – AKUNTANSI., 2017

مجموعه

vii, 155 hlm.;ill.;29 cm

زبان

Indonesia

شابک/شاپا

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رده بندی

10 07.217 (0023)

Content Type

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Media Type

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Carrier Type

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ویرایش

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موضوع (ات)

PASCASARJANA (MAGISTER) AKUNTANSI

اطلاعات خاص اثر

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Statement of Responsibility

Hanum

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