SUSANTI, WAHYU SRI (2021) PENGARUH RELIGIUSITAS, GENDER DAN LOVE OF MONEY TERHADAP POTENSI KECURANGAN PADA PROFESI AKUNTAN ( Study Pada Akuntan Berpraktik di Indonesia ). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study aims to prove empirically the influence of Religiosity, Gender and Love of Money on the Potential of Fraud in Practical Accountants registered with the Ministry of Finance of the Republic of Indonesia. The data used in this study are primary data in the form of a questionnaire filled with Practical Accountants registered with the Ministry of Finance of the Republic of Indonesia. The population in this study amounted to 435 respondents from the sample used amounted to 208 respondents with purposive sampling method. The analysis in this study used multiple regression analysis using SPSS version 23. The results showed that: 1) Religiosity has a negative effect on the potential for fraud. 2) Gender has no effect on the Potential for Cheating. 3) Love of Money has a positive effect on the potential for fraud. Keywords : Religiosity, Gender, Love of Money, Fraud Accounting,Accountant Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Religiusitas, Gender dan Love of Money terhadap Potensi Kecurangan pada Profesi Akuntan Berpraktik yang terdaftar pada Kementrian Keuangan Republik Indonesia. Data yang digunakan dalam penelitian ini adalah data primer berupa kuisioner yang disi oleh Akuntan Berpraktik yang terdaftar pada Kementrian Keuangan Republik Indonesia. Populasi dalam penelitian ini berjumlah 435 responden dari sampel yang digunakan berjumlah 208 responden dengan metode purposive sampling. Analisa pada penelitian ini menggunakan analisa regresi berganda dengan menggunakan SPSS versi 23. Hasil penelitian menunjukkan bahwa: 1) Religiusitas berpengaruh negative terhadap Potensi Kecurangan. 2) Gender tidak berpengaruh terhadap Potensi Kecurangan. 3) Love of Money berpengaruh positif terhadap Potensi Kecurangan. Kata Kunci : Religisitas, Gender, Love of Money, Potensi Kecurangan, Profesi Akuntan
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43215110508 |
| Uncontrolled Keywords: | Religisitas, Gender, Love of Money, Potensi Kecurangan, Profesi Akuntan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 22 May 2023 08:08 |
| Last Modified: | 22 May 2023 08:08 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77518 |
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