PENGARUH BUDAYA ORGANISASI, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) (Studi pada Satuan Kerja Perangkat Daerah Tangerang Selatan dan Kota Tangerang)

PRATIWI, RIRI (2020) PENGARUH BUDAYA ORGANISASI, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) (Studi pada Satuan Kerja Perangkat Daerah Tangerang Selatan dan Kota Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of organizational culture, the effectiveness of internal control systems and information asymmetry to accounting fraud tendencies. The population of this research is SKPD South Tangerang and Tangerang City. The questionnaire was used to collect data and research samples of 40 respondents and research sample of 40 respondents. The sampling technique used was purposive sampling technique. The data obtained were analyzed using the PLS analysis technique (Partial Least Square) through the PLS software. The results showed that organizational culture had a significant effect on accounting fraud, the effectiveness of the internal control system had a significant effect on accounting fraud, while information asymmetry had no significant effect on accounting fraud. Keyword: Organizational Culture, Effectiveness of Internal Control Systems, information asymmetry, Accounting Fraud Tendencies Penelitian ini bertujuan untuk menguji pengaruh budaya organisasi, keefektifan sistem pengendalian internal dan asimetri informasi terhadap kecendrungan kecurangan akuntansi (fraud). Populasi penelitian ini adalah SKPD Tangerang Selatan dan Kota Tangerang. Kuisioner digunakan untuk mengumpulkan data dan sampel penelitian sebanyak 40 responden. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui perangkat lunak PLS. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh signifikan terhadap kecendrungan kecurangan akuntansi, keefektifan sistem pengendalian internal berpengaruh signifikan terhadap kecendrungan kecurangan akuntansi, sedangkan asimetri informasi tidak berpengaruh signifikan terhadap kecendrungan kecurangan akuntansi. Kata Kunci: Budaya Organisasi, Keefektifan Sistem Pengendalian Internal, Asimetri Informasi, Kecendrungan Kecurangan Akuntansi (Fraud).

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 120
NIM/NIDN Creators: 55517120039
Uncontrolled Keywords: Budaya Organisasi, Keefektifan Sistem Pengendalian Internal, Asimetri Informasi, Kecendrungan Kecurangan Akuntansi (Fraud).
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Dec 2021 04:14
Last Modified: 08 Dec 2022 07:58
URI: http://repository.mercubuana.ac.id/id/eprint/51813

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