Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Kesesuaian Kompensasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi(Studi Empiris pada Karyawan Divisi Keuangan dan Garment PT Dan Liris Kabupaten Sukoharjo)

, Fera and , Dra. Nursiam, M.H., Ak., CA (2018) Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Kesesuaian Kompensasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi(Studi Empiris pada Karyawan Divisi Keuangan dan Garment PT Dan Liris Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The accounting fraud is frequent and increase in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effecy of Internal Control Effectiveness, Individual Morality, Suitability Of Compensation, And Information Asymetri Towards Accounting Fraud Tendencies. This study used quantitative method. The Population of this study is finance staff and garment staff working at PT Dan Liris Sukoharjo as many as 140 peoples. Questionanaires for collecting the data from finance staff and garment staff working at PT Dan Liris Sukoharjo. Sampling teqnique using purposive sampling. Total sampel used for this study are 78 sampel. The data obtained were analyzed by multiple linear regression analysis. Result of this study indicates that internal control effectiveness and information Asymetri effect towards accounting fraud tendency. Individual morality and suitability of compensation not effect towards accounting fraud tendency.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: internal control effectiveness, individual morality, suitability of compensation, and information asymetri towards accounting fraud tendencies
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FERA
Date Deposited: 12 Apr 2018 02:00
Last Modified: 12 Apr 2018 02:00
URI: http://eprints.ums.ac.id/id/eprint/62101

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