CD Skripsi
Pengaruh Kesesuaian Kompensasi, Tekanan Finansial, Moralitas Individu, Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Bank Perekonomian Rakyat Di Provinsi Riau)
ABSTRACT
This study aims to examine the effect of compensation suitability, financial pressure, individual morality, and organizational culture on accounting fraud tendencies.
The data used in the study are primary data collected through questionnaires. The sampling technique uses the purposive sampling method with respondents being managers, internal auditors, and the finance department working at Bank Perekonomian Rakyat of Riau Province. Data collection from 84 employees working at BPR Riau Province. From the questionnaires distributed, 69 questionnaires were filled out completely and could be processed. The collected data were analyzed using SPSS version 25.
The results of the study with multiple linear regression analysis showed that compensation suitability, financial pressure, and individual morality significantly influenced the tendency of accounting fraud. However, organizational culture did not have a significant influence on the tendency of accounting fraud.
Keywords: Compensation Suitability, Financial Pressure, Individual Morality, Organizational Culture, Tendency of Accounting Fraud.
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