PENGARUH KUALITAS SISTEM PENGENDALIAN INTERNAL, PENERAPAN ETIKA BISNIS, DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Tesalonika, . (2024) PENGARUH KUALITAS SISTEM PENGENDALIAN INTERNAL, PENERAPAN ETIKA BISNIS, DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative study that aims to analyze the influence of the quality of the internal control system, the application of business ethics, and organizational culture on the tendency of accounting fraud. This study uses primary data with 90 respondents, this study uses a sample of accounting employees and cashier employees of Alfamart stores in Jabodetabek. All tests of this study were carried out with the help of Microsoft Excel and the Smart Partial Least Square (PLS) Application. The results of this study indicate that the internal control system has a significant negative effect on the tendency of accounting fraud. The application of business ethics has no effect on the tendency of accounting fraud. Organizational culture has no effect on the tendency of accounting fraud.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112220]P [Pembimbing: Praptiningsih] [Penguji 1: Ayunita Ajengtiyas] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Internal Control System, Influence of Business Ethics, Organizational Culture, Tendency of Accounting Fraud
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: TESALONIKA
Date Deposited: 26 Feb 2025 03:04
Last Modified: 26 Feb 2025 03:04
URI: http://repository.upnvj.ac.id/id/eprint/34496

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