Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) Akuntansi di Sektor Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo)

Ardwiwandini, Eka Anugrahini and , Drs. Atwal Arifin, M.Si., Akt., CA (2019) Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) Akuntansi di Sektor Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze the factors that influence the occurrence of fraud of accounting (fraud). The sample used in this study was 50 skpd employees of Kab. Sukoharjo. This research method uses quantitative research methods with saturated sample techniques. The analysis technique used is multiple linear with SPSS 25 assistance software The results showed that the effectiveness of the internal control system and the suitability of compensation had no effect on accounting fraud. Information asymmetry, compliance with accounting rules, organizational commitment, organizational ethical culture influence accounting fraud.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	effectiveness of the internal control system, information asymmetry, compliance with accounting rules, suitability of compensation, organizational commitment, organizational ethical culture and accounting fraud.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	EKA ANUGERAHINI ARDWIWANDINI
Date Deposited:	28 Aug 2019 07:26
Last Modified:	28 Aug 2019 07:26
URI:	http://eprints.ums.ac.id/id/eprint/77522

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