Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Pengendalian Internal, dan Sifat Love of Money Terhadap Kecenderungan Kecurangan Akuntansi

Nursanti, Lisda (2022) Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Pengendalian Internal, dan Sifat Love of Money Terhadap Kecenderungan Kecurangan Akuntansi. Journal of Culture Accounting and Auditing, 1 (2). pp. 191-205. ISSN 2830-0289

	Text PERSETUJUAN PUBLIKASI JURNAL LISDA.pdf Download (192kB)
	Text (Artikel Publikasi) 4268 Download (20kB)

Abstract

This study aims to examine the effect of compliance with accounting rules, the effectiveness of internal control, and the nature of love of money on the tendency of accounting fraud. This type of research is a quantitative research. The sample of this research is village officials who work in the financial management department which consist of the Village Head, Village Secretary, Finance Head, and Planning Head in Manyar District and Kebomas District, Gresik Regency. The technique used in this research is purposive sampling and obtained a sample of 100 respondents. The data used in this study is primary data in the form of a questionnaire. The analytical technique used is multiple linear regression analysis with SPSS version 25.0 program. The results showed that the variables of accounting rule compliance and the effectiveness of internal control had a negative and significant effect on the tendency of accounting fraud. While the nature of love of money has a positive and significant effect on the tendency of accounting fraud.

Item Type:	Article
Uncontrolled Keywords:	Compliance to Accounting Rules, Effectiveness of Internal Control, the Nature of Love of Money, Accounting Fraud Tendency
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Lisda Nursanti
Date Deposited:	14 Sep 2023 03:30
Last Modified:	14 Sep 2023 03:30
URI:	http://eprints.umg.ac.id/id/eprint/8518

Actions (login required)

View Item