CD Skripsi
Pengaruh Efektivitas Pengendalian Internal, Tekanan Finansial, Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris: Opd Kabupaten Kepulauan Meranti)
ABSTRACT
This study aims to examine and analyze the effect of the effectiveness of internal control, financial pressure, and management morality on the tendency of accounting fraud. This research includes quantitative research. The total population in this study were 27 Regional Apparatus Organizations in the Meranti Islands Regency. The sampling method used in this research is purposive sampling. This research was collected through a survey by distributing questionnaires, where the respondents consisted of the Head of the Office of each OPD, the Head of the Finance Sub-Section, the Revenue Treasurer, the Expenditure Treasurer, and the Financial Technical Implementing Officer who worked in the Meranti Islands Regency OPD with a total of 135 respondents. Data were analyzed using multiple regression method using SPSS version 26. The results of the study prove that the effectiveness of internal control, financial pressure, and management morality affect the tendency of accounting fraud.
Keywords: Effectiveness of Internal Control, Financial Pressure, and Management Morality on Accounting Fraud Tendency
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