Ayuningrum,, Septiana and Muhammad, Anhar ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN DI PT PIONIRBETON INDUSTRI PLANT PULOGADUNG. ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN DI PT PIONIRBETON INDUSTRI PLANT PULOGADUNG. (Unpublished)
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Abstract
Penelitian ini bertujuan untuk mengetahui hubungan sebab akibat antarvariabel yang terdiri dari Pengendalian Internal, Ketaatan Standar Akuntansi, dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan. Penelitian ini menggunakan jenis metode penelitian asosiatif kausal pendekatan kuantitatif. Aplikasi olah data yang digunakan adalah SPSS versi 22.00. Populasi dari penelitian ini adalah pegawai devisi accounting yang bekerja di PT Pionirbeton Industri plant Pulogadung. Sampel ditentukan berdasarkan teknik sampel jenuh dengan jumlah 40 responden dan analisis data diukur dengan menggunakan metode berbasis regresi linier berganda. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode kuesioner yang diberikan ke PT Pionirbeton Industri Plant Pulogadung. Hasil penelitian membuktikan bahwa (1) pengendalian internal berpengaruh signifikan terhadap kecenderungan kecurangan; (2) ketaatan standar akuntansi berpengaruh signifikan terhadap kecenderungan kecurangan; (3) kesesuaian kompensasi berpengaruh signifikan terhadap kecenderungan kecurangan. Kata Kunci : Pengendalian Internal, Ketaatan Standar Akuntansi, Kesesuaian Kompensasi, dan Kecenderungan Kecurangan. ABSTRACT This study aims to determine the causal relationship between variables consisting of Internal Control, Adherence to Accounting Standards, and Compensation of Compensation to Fraud Tendency . This research uses associative causal research method with quantitative approach. The data processing application used is SPSS version 22.00. The population of this study were employees of the accounting division who worked at PT Pionirbeton Industri's Pulogadung plant. The sample was determined based on the saturated sample technique with a total of 40 respondents and data analysis was measured using a method based on multiple linear regression. The data used in this study are primary data. The data collection technique used a questionnaire method given to PT Pionirbeton Industri Plant Pulogadung. The research results prove that (1) internal control has a significant effect on the tendency of fraud; (2) compliance with accounting standards has a significant effect on the tendency of fraud; (3) suitability of compensation has a significant effect on the tendency of fraud. Keywords : Internal Control, Adherence to Accounting Standards , Compensation Suitability , and Fraud Tendency .
| Item Type: | Article |
|---|---|
| Subjects: | Akuntansi > Auditing |
| Divisions: | S1 Akuntansi |
| Depositing User: | Users 240 not found. |
| Date Deposited: | 12 Jan 2021 09:49 |
| Last Modified: | 12 Jan 2021 09:49 |
| URI: | http://repository.stei.ac.id/id/eprint/3143 |
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