PENGARUH GAYA KEPEMIMPINAN SITUASIONAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP TINDAK KECURANGAN (Survei Pengelolaan Dana Desa di Kabupaten Tangerang)

BRATA, YUDHA (2019) PENGARUH GAYA KEPEMIMPINAN SITUASIONAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP TINDAK KECURANGAN (Survei Pengelolaan Dana Desa di Kabupaten Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

YUDHA BRATA, 55516120035, Influence of Transformational Leadership Styles and Application of Accounting Information Systems to Fraud (Tangerang Village Fund Management Survey), Thesis, Mercu Buana University Jakarta, 2019. The research is motivated by the number of corruption cases especially when village fund management is implemented. The research aims to explain the influence of situational leadership style and the application of Accounting Information Systems to the potential for fraud in the management of village funds in Tangerang Regency. This type of quantitative research with survey techniques using closed questionnaire 5 Likert scale choices. Study population 224 people. A sample of 90 people was taken by simple random sampling. The results showed: 1) Situational leadership style of Tangerang district government in the Good category. 2) Application of SIA in Tangerang Regency Government in the category of Good. 3) Management of village funds has the potential to cause fraud. 4) Situational leadership style has a significant effect on fraud with a negative correlation coefficient value indicating that if the situational leadership style increases, the potential for fraud decreases. 5) The application of SIA has a significant effect on Fraud, with a negative correlation coefficient value indicating that if the application of SIA is high, the potential for fraud is reduced. 6) Situational leadership style and Application of SIA together influence fraud. The determination index (R2) shows that 71.5% of fraud is influenced jointly by the Leadership Style and Application of SIA. Keywords: Leadership Style, SIA, Fraud.

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 075
Call Number: TA/55/23/017
NIM/NIDN Creators: 55516120035
Uncontrolled Keywords: Leadership Style, SIA, Fraud.
Subjects: 400 Language/Bahasa > 400. Language/Bahasa > 406 Organizations and management/Organisasi dan Manajemen
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 17 Mar 2023 07:55
Last Modified: 17 Mar 2023 07:55
URI: http://repository.mercubuana.ac.id/id/eprint/75229

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