Fraud dalam Pembuatan Anggaran Kegiatan UKM dan HMJ : Analisis Fraud Pentagon (Studi Kasus UKM dan HMJ STIE YKPN)

Rachman, Andri Nur (2019) Fraud dalam Pembuatan Anggaran Kegiatan UKM dan HMJ : Analisis Fraud Pentagon (Studi Kasus UKM dan HMJ STIE YKPN). Ringkasan Skripsi thesis, STIE YKPN.

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RINGKASAN SKRIPSI Andri Nur Rachman - 111427422.pdf - Published Version

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Abstract

This research aims to examine the factors that influence budgeting fraud behaviour student activists by using fraud pentagon concept which consists of pressure of opportunity, rationalization, capability, and arrogance. This study used in the present study are quantitative methods and purposive sampling. The sample of this research is 80 student activists from YKPN Business School. The results of this research provide empirical evidence that pressure, opportunity, rationalization, and capability have a positive significant effect on budgeting fraud behaviour, whereas arrogance does not have a positive effect on budgeting fraud behaviour. This research also explain that there is a difference budgeting fraud behaviour between activist organizations that only once made a budgeting and student activists who had made more than one budgeting.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan lantai 1 dengan call number RAC f 6385/2019
Uncontrolled Keywords: organizational activists, budgeting fraud behaviour, pressure, pressure, opportunity, rationalization, capability, and arrogance
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 21 Jun 2019 03:49
Last Modified: 24 Jun 2019 08:11
URI: http://repository.stieykpn.ac.id/id/eprint/39

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