Pengaruh sistem pengendalian internal, moralitas manajemen, kompensasi, asimerti informasi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi pada perusahaan Perseroan Terbatas di Surabaya

Saibia, Ni Luh Bella Mayta (2018) Pengaruh sistem pengendalian internal, moralitas manajemen, kompensasi, asimerti informasi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi pada perusahaan Perseroan Terbatas di Surabaya. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

The purpose of this study is to determine the effect of the internal control system, management’s morality, compensation, information asymmetry, unethical behavior to the tendency of accounting fraud in a limited liability company in Surabaya. The population used in this study is a limited liability company in Surabaya, with a sample of 55 companies. In this study, researchers only take one representative sample of each company, the financial manager, who has charge of preparing the financial statements of the company. The analysis method used in this study is multiple linear regression analysis. The results of the study concluded that the internal control system has partialy significant effect on the tendency of accounting fraud on limited liability company in Surabaya. Management’s morality has partialy significant effect on the tendency of accounting fraud on limited liability company in Surabaya. Compensation has partialy significant effect on the tendency of fraud on limited liability company in Surabaya. Information asymmetry has partialy significant effect on the tendency of accounting fraud on limited liability company. Unethical Behavior has partialy significant effect on the tendency of accounting fraud on limited liability company. In addition, the internal control system, management’s morality, compensation, information asymmetry and unethical behavior as the predictor variables have simultaneously significant effect on the tendency of accounting fraud on limited liability company.

Item Type: Thesis (Other)
Uncontrolled Keywords: Internal Control System, Management’s Morality, Compensation, Information Asymmetry, Unethical Behavior, The Tendency of Accounting Fraud
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 29 Mar 2018 10:23
Last Modified: 29 Mar 2018 10:23
URI: http://erepository.uwks.ac.id/id/eprint/643

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