Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Universitas Muhammadiyah Surakarta)

Utomo, Fajar Tri and , Drs. Yuli Tri Cahyono, SH, MM, Akt, CA (2018) Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening (Studi Empiris Pada Universitas Muhammadiyah Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The accounting fraud is frequentin increase in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of effectiveness of internal control system, pressure and compliance to accounting rules to accounting fraud tendencies with unethicl behavior as a intervening variable. Questionaires are used for collecting the data from accounting staff in the Muhammadiyah University of Surakarta. Total sampel used for this study are 40 sampels. The data obtained were analyzed by using path analysis. The results showed that there is no effect of the effectiveness of internal control system with unethical behavior, there is a negative effect of the pressure with unethical behavior, there is no effect of the compliance to accounting rules with unethical behavior, there is a positive effect of the effectiveness of internal control system with accounting fraud tendencies, there is no effect of the pressure with accounting fraud tendencies, there is no effect of the compliance to accounting rules with accounting fraud tendencies, there is a positive effect of the unethical behavior with accounting fraud tendencies.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: keefektifan sistem pengendalian internal, tekanan, ketaatan aturan akuntansi, perilaku tidak etis, kecenderungan kecurangan akuntansi
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FAJAR TRI UTOMO
Date Deposited: 06 Apr 2018 02:45
Last Modified: 06 Apr 2018 02:45
URI: http://eprints.ums.ac.id/id/eprint/61120

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