Pengaruh Kesesuaian Kompensasi dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi dengan Iklim Etis Organisasi sebagai Variabel Moderasi: Studi Eksperimen

Lalel, Musroly Hairbun (2021) Pengaruh Kesesuaian Kompensasi dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi dengan Iklim Etis Organisasi sebagai Variabel Moderasi: Studi Eksperimen. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of the suitability of compensation, internal control, and organizational ethical climate as a moderator of the tendency to accounting fraud. This study uses students and alumni of the Master of Accounting STIE YKPN Yogyakarta. This study uses an experimental method with data analysis techniques using Two Way Anova with a 2x2x2 factorial design. The results of the study found that there were differences in the tendency of participants to commit accounting fraud in conditions of inappropriate compensation and appropriate compensation, and low and high organizational ethical climate conditions. There is no difference in the tendency of participants to commit accounting fraud in conditions where there is no internal control and there is internal control. while this study did not find any interaction effect between the suitability of compensation, internal control, and organizational ethical climate on the tendency of accounting fraud.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number LAL P 485/2021
Uncontrolled Keywords: compensation suitability, internal control, organizational ethical climate, accounting fraud tendency
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 12 May 2022 03:56
Last Modified: 12 May 2022 03:56
URI: http://repository.stieykpn.ac.id/id/eprint/1934

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