PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN ( FRAUD ) (Studi Pada SKPD Kabupaten Tangerang)

PUTRA, SAKTI (2019) PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN ( FRAUD ) (Studi Pada SKPD Kabupaten Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was to determine the effect of the Internal Control System, Obedience to the Rules of Organization Accounting and Justice on Fraud. The object of this research is all employees / finance staff / general staff at SKPD in Tangerang Regency. This study was conducted on 108 respondents using a quantitative descriptive approach. Therefore the data used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that simultaneously the Internal Control System variables, Compliance with Rules of Organization Accounting and Justice for Fraud Trends in SKPD in Tangerang regency. This is evidenced from the results of the simultaneous test (F test) and the results of the partial test (t test) also showing significant values of three variables that support the hypothesis, namely the Internal Control System, Compliance with Rules of Accounting and Justice Organizations influencing Fraud in SKPD in Tangerang Regency. The results of the test from this study state that there is a simultaneous influence between the variables of the Internal Control System, Obedience to the Rules of Accounting and Justice of the Organization against Fraud in the SKPD in Tangerang Regency. Keywords : Internal Control System, Obedience to Rules of Accounting, Organizational Justice, Fraud Trends (Fraud). Penelitian ini untuk mengetahui pengaruh Sistem Pengendalian Internal, Ketaatan Aturan Akuntnasi dan Keadilan Organisasi terhadap Kecenderungan Kecurangan (Fraud). Objek penelitian ini adalah seluruh karyawan/staff bagian keuangan/umum di SKPD Kabupaten Tangerang. Penelitian ini dilakukan terhadap 108 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Sistem Pengendalian Internal, Ketaatan Aturan Akuntnasi dan Keadilan Organisasi terhadap Kecenderungan Kecurangan (Fraud) pada SKPD di kabupaten Tangerang. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari tiga variabel yang mendukung hipotesa yaitu Sistem Pengendalian Internal, Ketaatan Aturan Akuntnasi dan Keadilan Organisasi berpengaruh terhadap Kecenderungan Kecurangan (Fraud) pada SKPD di kabupaten Tangerang. Hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel Sistem Pengendalian Internal, Ketaatan Aturan Akuntnasi dan Keadilan Organisasi terhadap Kecenderungan Kecurangan (Fraud) pada SKPD di kabupaten Tangerang. Kata Kunci : Sistem Pengendalian Internal, Ketaatan Aturan Akuntnasi, Keadilan Organisasi, Kecenderungan Kecurangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 070
NIM: 43213120167
Uncontrolled Keywords: Sistem Pengendalian Internal, Ketaatan Aturan Akuntnasi, Keadilan Organisasi, Kecenderungan Kecurangan.
Subjects: 200 Religion/Agama > 260 Christian Social Theology/Teologi Sosial Kristen > 268 Religious Education/Pendidikan Agama Kristen, Pengajaran Agama Kristen > 268.5 Records and Rules/Catatan dan Aturan
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Oct 2019 07:38
Last Modified: 31 Oct 2019 07:24
URI: http://repository.mercubuana.ac.id/id/eprint/51286

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