Pengaruh Efektivitas Pengendalian Internal, Budaya Etis Organisasi, Kesesuaian Kompensasi Dan Moralitas Individu Terhadap Accounting Fraud Tendency Pada Pemerintahan (Studi Empiris Pada Pemerintahan Desa Se-kecamatan Kwadungan, Kabupaten Ngawi)

Utami, Sekar Indah and , Fauzan, S.E., M.Si., Ak., C.A. (2025) Pengaruh Efektivitas Pengendalian Internal, Budaya Etis Organisasi, Kesesuaian Kompensasi Dan Moralitas Individu Terhadap Accounting Fraud Tendency Pada Pemerintahan (Studi Empiris Pada Pemerintahan Desa Se-kecamatan Kwadungan, Kabupaten Ngawi). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze and examine the effect of internal control, culture organizational stis,suitability compensation, and individual morality on the accounting fraud tendency. This research method is quantitative. The population in this study is the village government in Kwadungan sub-district. Determination of the research sample using the purposive sampling method. Samples that met the criteria in this study amounted 14 village with 56 data. The type of data used is primary data obtained from filling out the questionnaire. The analytical method uses multiple regression analysis technique using SPSS 26. The result of this study indicate that individual morality have an effect on accounting fraud tendency. Meanwhile, internal control, culture organizational stis and suitability compensation have no effect on accounting fraud tendency.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Internal Control, Culture Organizational Stis, Suitability Compensation, Individual Morality, Accounting Fraud Tendency
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Management, Business and Labor > Management
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HV Social pathology. Social and public welfare
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: SEKAR INDAH UTAMI
Date Deposited: 12 Feb 2025 02:43
Last Modified: 12 Feb 2025 02:43
URI: http://eprints.ums.ac.id/id/eprint/132003

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