CD Skripsi

Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Opd Di Kabupaten Kuantan Singingi)

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ABSTRACT
This study aims to analyze: the effect of leadership style on accounting
fraud, the effect of information asymmetry on accounting fraud, the effect of
obedience to accounting rules on accounting fraud, the effect of leadership style
on unethical behavior, the effect of information asymmetry on unethical behavior,
the effect of obedience to accounting rules on behavior. unethical, the effect of
leadership style on accounting fraud with unethical behavior as a mediation, the
effect of information asymmetry on accounting fraud with unethical behavior as a
mediation, the effect of obedience to accounting rules on accounting fraud with
unethical behavior as a mediation. The population in this study is the regional
apparatus organization in the financial department and the ranks in Kuantan
Singingi Regency. In this study, the sample used was 22 OPD with a total of 66
respondents. Respondents consisted of employees in the OPD Kuantan Singingi
Regency. The sampling method used the census method. The analytical method
used is Structural Equation Modeling. The results of this study indicate that:
leadership style affects accounting fraud, information asymmetry affects
accounting fraud, obedience to accounting rules has no effect on accounting
fraud, leadership style affects unethical behavior, accounting information
asymmetry has no effect on unethical behavior, obedience accounting rules affect
unethical behavior, leadership style affects accounting fraud with unethical
behavior as mediation, information asymmetry affects accounting fraud with
unethical behavior as mediation and obedience to accounting rules affects
accounting fraud with unethical behavior as mediation.
Keywords: Accounting Fraud, Leadership Style, Information Asymmetr,
Compliance with Accounting Rules, and Unethical Behavior.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0191)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2021

Deskripsi Fisik

ix, 232 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0191)

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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