PENGARUH KUALITAS INTERNAL AUDIT, KEPUASAN KERJA DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Empiris pada KC BTN, BNI, BRI Syariah dan KCP BCA di wilayah Tangerang)

DESMIANTI, NIA (2019) PENGARUH KUALITAS INTERNAL AUDIT, KEPUASAN KERJA DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Empiris pada KC BTN, BNI, BRI Syariah dan KCP BCA di wilayah Tangerang). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study is to examine whether quality of internal audit, job satisfaction and individual morality affect to the tendency of accounting fraud. The population in this study consist Branch office of Bank BTN, BNI, BRI Syariah and BCA located at Tangerang. Sampling method used is simple random sampling. In this research, total of sample are 88 respondent. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The result of this study show that competence has negative and significant influenced of quality of internal audit and job satisfaction affect to the tendency of accounting fraud however individual morality has positive and significant influenced affect to the tendency of accounting fraud. Keywords: quality of internal audit, job satisfaction, individual morality, accounting fraud. Penelitian ini bertujuan untuk menguji apakah kualitas internal audit, kepuasan kerja dan moralitas individu berpengaruh terhadap kecenderungan kecurangan (fraud) akuntansi. Populasi dalam penelitian ini terdiri dari KC BTN, BNI,BRI Syariah dan KCP BCA di wilayah Tangerang. Metode pengambilan sampel yang digunakan adalah simple random sampling. Dalam penelitian ini, total sampel adalah 88 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner oleh sampel. Smart Partial Least Square (SmartPLS) path modeling method digunakan sebagai metode analisis. Hasil dari penelitian ini menunjukkan bahwa kualitas internal audit, dan kepuasan kerja memiliki pengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud) akuntansi, sedangkan dan moralitas individu memiliki pengaruh positif dan signifikan terhadap kecenderungan kecurangan (fraud) akuntansi. Kata kunci : kualitas internal audit, kepuasan kerja ,moralitas individu, kecenderungan kecurangan (fraud) akuntansi.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 028
NIM/NIDN Creators: 43217110401
Uncontrolled Keywords: kualitas internal audit, kepuasan kerja ,moralitas individu, kecenderungan kecurangan (fraud) akuntansi.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Dec 2021 16:06
Last Modified: 26 Jan 2022 04:06
URI: http://repository.mercubuana.ac.id/id/eprint/52905

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