Image of Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Bumn Yang Terdapat Di Kota Pekanbaru)
Penanda Bagikan

CD Skripsi

Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Bumn Yang Terdapat Di Kota Pekanbaru)

This research aims to examine the effect of effectiveness of internal
control, suitability of compensation, compliance of accounting rules, information
asymmetry and management morality towards the tendency of accounting fraud.
Then, to examine the effect of unethical behavior on the tendency of accounting
fraud. Then, the last to examine the effect of effectiveness of internal control,
suitability of compensation, compliance of accounting rules, asymmetry of
information and management morality towards the tendency of accounting after
mediation by unethical behavior. The population of this research is the head of
accounting department and financial staff who work in a State-Owned Company
in Pekanbaru City. The sample of this research are 147 respondents selected
based on criteria in purposive sampling. Data were analyzed using Partial Least
Square (PLS) in a of Structural Equation Modeling (SEM). The result showed that
the EIC, SC, IA have effect towards the TAF. The biggest effect towards the TAF
is SC with tcount 4.168 > ttable 1.990. Meanwhile the CAR and MM have no effect
on TAF. The lowest effect on TAF is MM with tcount 0.535 < ttable 1.990. Then the
EIC, CAR, and MM have effect towards UB. The biggest effect towards UB is
CAR with tcount 4.283 > ttable 1.990. On the other hand, the SC and IA have no
effect on UB. The lowest effect on UB is IA with tcount 0.085 < ttable 1.990. Next the
UB has effect on tendency of accounting fraud with tcount 3.060 > ttable 1.990. Then
EIC, CAR, and MM have effect towards the TAF through UB as an intervening
variable. The biggest effect towards the TAF through UB as an intervening
variable is CAR with tcount 2.446 > ttable 1.990. However, the SC and IA have no
effect on TAF through UB as an intervening variable. The lowest effect on TAF
through UB as an intervening variable is IA with tcount 0.881 < ttable 1.990.
Keywords: Tendency of Accounting Fraud (TAF), Unethical Behavior (UB),
Effectiveness of Internal Control (EIC), Suitability of Compensation
(SC), Compliance of Accounting Rules (CAR), Information
Asymmetry (IA), and Management Morality (MM).

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 118 (0037)
02 03. 118 (0037)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0037)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xii, 76 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0037)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar