PENGARUH SISTEM PENGENDALIAN INTERN, KETAATAN PADA ASAS AKUNTANSI, DAN SISTEM KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

FITRIYAH, NUR HIDAYATUL (2015) PENGARUH SISTEM PENGENDALIAN INTERN, KETAATAN PADA ASAS AKUNTANSI, DAN SISTEM KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research was conducted to determine the effect of several independent variables, which are internal control system, compliance with accounting principles and compensation systems, toward the dependent variable as the tendency of doing accounting fraud. Data collected through questionnaires to 89 respondents who work as employees in finance and accounting at several companies in Gresik. This empirical research is using multiple linear regression techniques with SPSS for Windows. The results showed that all independent variables are able to explain the tendency of doing accounting fraud as 30.9%. Partially, the research findings showed that variable of internal control system significantly influence the tendency of doing accounting fraud because of tcount is -2.329 with significance level of 0.022 (p <0.05). Compliance with accounting principles has no significant effect toward tendency of doing accounting fraud because of tcount is -0.111 with significance level of 0.912 (p ≥ 0.05). Compensation system has significant effect toward tendency of doing accounting fraud because of tcount is -2.329 with significance level of 0.002 (p <0.05). Keywords : internal control, accounting principles, compensation systems, accounting fraud

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 13 Mar 2017 02:01
Last Modified: 13 Mar 2017 02:01
URI: http://eprints.perbanas.ac.id/id/eprint/651

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