Wardani, Khoirunnisa Isna (2019) PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, BUDAYA ETIS ORGANISASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Organisasi Perangkat Daerah Kabupaten Bantul). Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
This study aims to examine the effect of the variables of internal control effectiveness, compliance with accounting rules, suitability of compensation, organizational ethical culture, and individual morality towards accounting fraud tendencies (empirical studies in the Regional Devices Organization of Bantul Regency). This study used a random sampling method with 150 respondents in the Regional Device Organization of Bantul Regency. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple regression analysis using SPSS (Statistical Package for Social Senses) version 20. The results of this study indicate that the variable effectiveness of internal control, compliance with accounting rules, suitability of compensation does not affect the accounting fraud tendency variable. while the organizational ethical culture and individual morality variable affects the accounting fraud tendency variable. Keywords: effectiveness of internal control, compliance with accounting rules, suitability of compensation, organizational ethical culture, and individual morality, accounting fraud tendency. Penelitian ini bertujuan untuk menguji pengaruh variabel keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, budaya etis organisasi, dan moralitas individu terhadap kecenderungan kecurangan akuntansi (studi empiris pada Organisasi Perangkat Daerah Kabupaten Bantul). Penelitian ini menggunakan metode random sampling dengan 150 responden di Organisasi Perangkat Daerah Kabupaten Bantul. Teknik pengumpulan data dalam penelitian ini adalah dalam bentuk kuesioner. Analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Package for Social Sciense) versi 20. Hasil penelitian ini menunjukkan bahwa variabel keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi tidak mempengaruhi variabel kecenderungan kecurangan akuntansi. sedangkan variabel budaya etis organisasi dan moralitas individu mempengaruhi variabel kecenderungan kecurangan akuntansi. Kata Kunci: keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, budaya etis organisasi, dan moralitas individu, kecenderungan kecurangan akuntansi.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 27 May 2019 02:01 |
| Last Modified: | 27 May 2019 02:01 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/19691 |
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