PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, KETAATAN PADA ATURAN AKUNTANSI DAN MORALITAS MANAJEMEN TERHADAP KECENDERUNGAN KECURANGAN DALAM AKUNTANSI (Studi Empiris Pada Perusahaan Swasta Wilayah Jakarta dan Tangerang)

VAMELA, DELVIA (2021) PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, KETAATAN PADA ATURAN AKUNTANSI DAN MORALITAS MANAJEMEN TERHADAP KECENDERUNGAN KECURANGAN DALAM AKUNTANSI (Studi Empiris Pada Perusahaan Swasta Wilayah Jakarta dan Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research begins with the phenomenon of fraud in accounting that has occurred in many countries, where fraud that occurred in Toshiba Corp (Japan) and SNP Finance (Indonesia) has tarnished credibility in accounting practices. This study aims to examine and analyze the significant influence of the effectiveness of the internal control system, Compliance to Accounting Rules and the morality of accounting management on the tendency of raud in accounting. This research is quantitative with a causal approach. The population of this research is the private sector companies in Jakarta and Tangerang. The sample of this research were 60 companies. Data were analyzed using the Second Order Confirmation Equation Model (SEM) structure with the Partial Least Square (PLS) approach. The results showed the Effectiveness f the internal control system & Compliance to Accounting Rules had no significant effect on the tendency of fraud in accounting. Conversely, Management Morality has a significant effect on the tendency of fraud in accounting. Keywords: Tendency of Fraud in Accounting, Effectiveness of The Internal Control System, Compliance to Accounting Rules, Management Morality Penelitian ini diawali dengan adanya fenomena kecurangan dalam akuntansi yang telah banyak terjadi di berbagai negara, dimana kecurangan yang terjadi pada Toshiba Corp (Jepang) dan SNP Finance (Indonesia) telah mencoreng kredibilitas dalam praktik akuntansi. Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh signifikan dari efektivitas sistem pengendalian internal, Ketaatan pada aturan akuntansi dan moralitas manajemen akuntansi terhadap kecenderungan kecurangan dalam akuntansi. Penelitian ini bersifat kuantitatif dengan pendekatan kausal. Populasi penelitian ini adalah perusahaan swasta wilayah Jakarta dan Tangerang. Sampel penelitian ini sebanyak 60 perusahaan. Data di analisa mengunakan Struktur Equation Model (SEM) Second order confirmatory dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan Efektivitas Sistem Pengendalian Internal dan Ketaatan Pada Aturan Akuntansi tidak berpengaruh signifikan terhadap kecenderungan Kecurangan Akuntansi. Sebaliknya Moralitas Manajemen berpengaruh signifikan terhadap Kecenderungan Kecurangan Akuntansi. Keywords: Tendency of Fraud in Accounting, Effectiveness of The Internal Control System, Compliance to Accounting Rules, Management Morality

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55518110028
Uncontrolled Keywords:	Tendency of Fraud in Accounting, Effectiveness of The Internal Control System, Compliance to Accounting Rules, Management Morality
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 Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	08 Dec 2021 03:39
Last Modified:	16 Jul 2024 04:22
URI:	http://repository.mercubuana.ac.id/id/eprint/50170

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