Eva Stiani, . (2017) PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI, DAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
his study was conducted to examine the effect of internal controls, compensation, and accounting rules on accounting fraud. This study uses the SKPD provincial DKI Jakarta as a sample. Sampling technique using simpel random sampling. The sample consisted of 70 respondents. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 21 and a significance level of 5%. The results of the testing showed that (1) internal control has significant effect on fraud on the SKPD provincial DKI Jakarta because it has a significance level of 0.002 is smaller than the specified level α = 0.05, (2) the compensation has no effect and no significant effect on fraud on the SKPD provincial DKI Jakarta with a significance level of 0.104 is greater than the specified level α = 0.05. (3) accounting rules has significant effect on fraud on the SKPD provincial DKI Jakarta because it has a significance level of 0.042 is smaller than the specified level α = 0.05.
Item Type: | Thesis (Skripsi) |
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Additional Information: | [No. Panggil : 1310112184] [Penguji II (Pembimbing II) : Nunuk Triwahyuningtyas] [Penguji I Pembimbing I) : Satria Yudha Wijaya] [Ketua Penguji : Samin] |
Uncontrolled Keywords: | Compensation, Organizational Commitment, Law Enforcement, Internal Controls And Fraud In The Government. |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
Depositing User: | Muamar Khadafi |
Date Deposited: | 15 Jul 2022 07:38 |
Last Modified: | 15 Jul 2022 07:38 |
URI: | http://repository.upnvj.ac.id/id/eprint/18363 |
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