CD Skripsi

Analisis Faktor – Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi ( Studipada Opd Kabupaten Kuantan Singingi)

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This study aims to determine the effect of information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation ,and morality of apparatus towards the tendency of accounting fraud. The population in this study wereemployees from 26 organizations in Kuantan Singingi District. While the respondents consist of head of sub division of finance, TechnicalActivity Executive Officer (PPTK), and finance staff totaling 72 people.The method used in this study is purposive sampling. The data were analyzed using multiple regression method using SPSS version 21. From the results of the test has been done with partial test (t) it shows that the independent variable such as rule enforcement, the effectiveness of internal control, unethical behavior and the morality of apparatus have a significant effect on the tendency of accounting fraud with their respective significance value of 0,000, 0,015, 0,002, 0,000. Meanwhile, information asymmetry and suitability of compensation did not significantly influance the tendency of accounting fraud with their respective significance value of 0,755 and 0,141. Based on the total of R-square result proves that the variable of rule enforcement, the effectiveness of internal control, unethical behavior and the morality of apparatus are able to influance the tendency of accounting fraud equal to 53,1%, while the rest equal to 46,9% influanced by other variable which is not used in the research.
Keywords: Information Asymmetry, Rule Enforcement, TheEffectiveness of Internal Control, Unethical Behavior, Suitability of Compensation, Morality of Apparatus, Tendency of Accounting Fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0031)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

xii, 150 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0031)

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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