CD Skripsi

Pengaruh Moralitas Aparat, Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi(Studi Empiris Pada Skpd Kabupaten Bengkalis)

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This study aims to test the effect of morality apparatus, the effectiveness of internal control, compliance to accounting rules, and organizational commitmen on tendency of accounting fraud. This study used the quantitative approach. The data were collected using questionnaire. The study was conducted in 32 Departments (SKPD) in Bengkalis Regency. The object such as the perception of the accounting staffs at the SKPD offices about the morality apparatus, effectiveness of internal control, compliance to accounting rules, and organizational commitmen on tendency of accounting fraud. The population is all government apparatus who works in finance department in Bengkalis Regency with respondents the leader and accounting sub department in every departements. There were about 96 respondents selected based on the purposive sampling technique as the samples of the study. The analysis was made by using multiple regression method supported by SPSS version 21 for Windows program. The result of the study showed that : 1) morality apparatus affects the tendency of accounting fraud, with significance value 0,005 < 0,05. 2) the effectiveness of internal control affects the tendency of accounting fraud, with significance value 0,004 < 0,05. 3) compliance to accounting rules affects the tendency of accounting fraud, with significance value 0,000 < 0,05. 4) organizational commitmen affects the tendency of accounting fraud, with significance value 0,001 < 0,05. The coefficien of determination in this study 85,3%, while 14,7% is influenced by other variables. Keywords: morality, control, accounting ,commitmen and fraud.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0161)

Penerbit

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

Deskripsi Fisik

ix, 99 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0161)

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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