CD Skripsi

Pengaruh Ketaatan Aturan, Moralitas, Dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Siak)

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This study aimed to analyze the effect of adherence to the rules on the trend of accounting fraud, analyzing the influence of morality on the trend of accounting fraud, analyze the influence of internal control. This study examined the effect of adherence to the rules, morality and effectiveness of internal control over accounting fraud tendencies. Respondents in this study is the head of the finance sub-sections and sub department of finance. The number of respondents in the research samples are 84 respondents from 28 SKPD. The sampling method used in this research is total sampling, while data processing methods used by researchers is multiple regression analysis using SPSS software version 17 o'clock to process the data. The results of this study are: (1) there is significant influence between the observance of rules against the tendency of the accounting fraud at SKPD in Siak district, this is indicated by the value t_hitung variable adherence to the rules of 2.689> value t_tabel 1.994 and the significant value on the table of 0.009 < 0 05. (2) there is significant influence between morality against the tendency of the accounting fraud at SKPD in Siak district, this is indicated by the value of the variable t_hitung morality of 5.786> 1.994 t_tabel of value and the significant value on the table of 0.000 1.994 t_tabel of the value and significance values in Table 0.026

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0053)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

ix, 93 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0053)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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