Sucianingsih, Dewi (2019) PENGARUH PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, DAN KETAATAN PADA ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh: 1) Pengendalian internal terhadap kecenderungan kecurangan akuntansi; 2) Persepsi kesesuaian kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi; 3) Ketaatan pada aturan akuntansi terhadap kecenderungan kecurangan akuntansi. 4) Pengendalian internal, persepsi kesesuaian kompensasi, dan ketaatan pada aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Jenis Penelitian ini adalah penelitian kausatif. Jumlah sampel penelitian ini adalah 30 responden. Metode pengumpulan data penelitian ini adalah kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah Statistical Package for The Social Sciences. Hasil penelitian ini adalah 1) Terdapat pengaruh negatif dan siginifikan pengendalian internal terhadap kecenderungan kecurangan akuntansi. 2) Terdapat pengaruh negatif dan signifikan persepsi kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi. 2) Terdapat pengaruh negatif dan signifikan ketaatan pada aturan akuntansi terhadap kecenderungan kecurangan akuntansi. 4) Terdapat pengaruh signifikan pengendalian internal, persepsi kesesuaian kompensasi, dan ketaatan pada aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Kata Kunci : Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Ketaatan pada Aturan Akuntansi, Kecenderungan Kecurangan Akuntansi. ABSTRACT This study aims to examine the effet of 1) The effect of internal control on the tendency of accounting fraud; 2) Perception of compensation suitability on the tendency of accounting fraud; 3) Compliance to accounting rules on the tendency of accounting fraud. 4) The effect of internal control, perception of compensation suitability, and compliance to accounting rules on the tendency of accounting fraud. Type of this research is causative research. The number of sample of the study amounted 30 respondents.Method of data collection in this study is a questionnaire. Data analysis techniues used in this study is the Statistical Package for The Social Sciences. The results showed that 1) There are negative and significant influence on the effect of internal control on the tendency of accounting fraud. 2) There are negative and significant influence on the perception of compensation suitability on the tendency of accounting fraud. 3) There are negative and significant effect of) compliance to accounting rules on the tendency of accounting fraud. 4) There are significant influence on the effect of internal control, perception of compensation suitability, and compliance to accounting rules on the tendency of accounting fraud. Keywords : Effect of Internal Control, Perception of Compensation Suitability, Compliance to Accounting Rules, The Tendency of Accounting Fraud.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 14 Oct 2021 04:29 | ||||||||
| Last Modified: | 14 Oct 2021 04:29 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5544 |
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