PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN BUDAYA ETIS ORGANISASI TERHADAP KECURANGAN AKUNTANSI (Studi Kasus pada Pengurus Koperasi Simpan Pinjam di Kabupaten Sanggau, Kalimantan Barat)

Nikita Sunarti, - (2024) PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN BUDAYA ETIS ORGANISASI TERHADAP KECURANGAN AKUNTANSI (Studi Kasus pada Pengurus Koperasi Simpan Pinjam di Kabupaten Sanggau, Kalimantan Barat). S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas pengendalian internal, kesesuaian kompensasi, dan budaya etis organisasi terhadap kecurangan akuntansi. Populasi penelitian ini yaitu pengurus koperasi simpan pinjam di Kabupaten Sanggau, Kalimantan Barat. Metode penelitian sampel yang digunakan dalam melakukan uji hipotesis yaitu analisis Wilcoxon. Dari hasil penelitian menunjukkan bahwa efektivitas pengendalian internal berpengaruh negatif signifikan terhadap kecurangan akuntansi, kesesuaian kompensasi berpengaruh negatif signifikan terhadap kecurangan akuntansi, budaya etis organisasi berpengaruh negatif signifikan terhadap kecurangan akuntansi. This research aims to determine the effect of the effectiveness of internal control, the appropriateness of compensation, and the ethical culture of the organization on accounting fraud. The population of this study is the management of savings and loan cooperatives in Sanggau Regency, West Kalimantan. The sampling research method used in hypothesis testing is the Wilcoxon analysis. The results of the research indicate that the effectiveness of internal control has a significant negative effect on accounting fraud, compensation appropriateness has a significant negative effect on accounting fraud, and organizational ethical culture has a significant negative effect on accounting fraud.

Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?hl=id&authuser=1&user=M5nii74AAAAJ SINTA ID: 5994587
Uncontrolled Keywords: Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Budaya Etis Organisasi, Kecurangan Akuntansi. Effectiveness of Internal Control, Adequacy of Compensation, Organizational Ethics Culture, Accounting Fraud.
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Nikita Sunarti
Date Deposited: 24 Sep 2024 08:04
Last Modified: 24 Sep 2024 08:04
URI: http://repository.upi.edu/id/eprint/125661

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