PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada Bank Konvensional di Kabupaten Banyumas)

RHAMADAN, IMAN (2017) PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada Bank Konvensional di Kabupaten Banyumas). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aims to examine the effects of internal control, accounting rules obedience, unethical behavior, and the tendency of accounting fraud. The independent variables of this research were internal control, accounting rules obedience, and unethical behavior. The dependent variable of this research was the tendency of accounting fraud. This is a qualitative research. The objects of this research were the conventional banks in Banyumas regency. The samples of this research were the employees and accounting staffs. Purposive sampling was used as the technique of data collection whereas descriptive statistic, multiple regression analysis, validity test, reliability test, classical assumption test, and hypothesis test were used as the techniques of data analysis. The results of analysis showed that the internal control had negative effects on the tendency of accounting fraud; accounting rules obedience gave positive effects on the tendency of accounting fraud as well as unethical behavior

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Edi Joko Setiadi, SE., Msi, Ak CA.
Uncontrolled Keywords: Internal Control, Accounting Rules Obedience, Unethical Behavior, The Tendency of Accounting Fraud.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 30 Aug 2017 01:27
Last Modified: 30 Aug 2017 01:27
URI: http://repository.ump.ac.id/id/eprint/3637

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