Ehud Mangaratua Pasaribu, . (2017) PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
his study was conducted to examine the effect of internal control effectiveness, information asymmetry, and organizational commitment to the tendency of accounting fraud. This study uses the employees of the mining company's finance division as a sample. The technique of determining the sample using snowball method sampling method. The sample consisted of 50 respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with SPSS 21 program and 5% significance level. The results of the test show that (1) the effectiveness of internal control significantly influences the tendency of accounting fraud because it has a significance level of 0.002 smaller than the specified level α = 0.05. (2) information asymmetry has an effect and no significant to the tendency of accounting fraud because it has a significance level of 0.054 greater than the specified level α = 0.05, (3) organizational commitment has no effect and not significant to the tendency of accounting fraud because it has a level of significance Of 0.565 greater than the specified level α = 0.05.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1310112158] [Penguji II (Pembimbing) : Ni Putu Eka Widiastuti] [Penguji I : Satria Yudha Wijaya] [Ketua Penguji : Yoyoh Gurotno] |
| Uncontrolled Keywords: | Effectiveness of Internal Control, Information Asymmetry, Organizational Commitment, And Tendency of Accounting Fraud. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 18 Jul 2022 05:35 |
| Last Modified: | 18 Jul 2022 05:35 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18470 |
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