PENGARUH KARAKTERISTIK PERSONAL, MORALITAS INDIVIDU DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN FRAUD : Studi pada Bank X di Kabupaten Subang

Angger Dhimas Anggoro, - (2019) PENGARUH KARAKTERISTIK PERSONAL, MORALITAS INDIVIDU DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN FRAUD : Studi pada Bank X di Kabupaten Subang. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh jenis kelamin, usia, tingkat pendidikan, pengalaman bekerja, moralitas individu dan efektivitas pengendalian internal terhadap kecenderungan fraud. Penelitian ini dilakukan pada Bank X di kabupaten Subang dengan jumlah sampel 74 orang. Menggunakan metode anilisis regresi berganda dengan aplikasi IBM SPSS 25. Hasil penelitian ini menunjukan jenis kelamin, pengalaman bekerja, moralitas individu tidak berpengaruh terhadap kecenderungan fraud secara parsial. Sedangkan usia, tingkat pendidikan, dan efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan fraud secara parsial. Secara simultan karakteristik personal, moralitas individu dan efektivitas pengendalian internal berpengaruh terhadap kecenderungan fraud. This study aims to examine the effect of gender, age, level of education, work experience, individual morality and effectiveness of internal control on the tendency of fraud. This research was conducted at Bank X in Subang district with a sample of 74 people. Using multiple regression analysis methods with the application of IBM SPSS 25. The results of this study indicate that gender, work experience, individual morality do not affect partial tendencies of fraud. Whereas age, level of education, and effectiveness of internal control negatively affect the tendency of partial fraud. Simultaneously personal characteristics, individual morality and effectiveness of internal control affect the tendency of fraud.

Item Type: Thesis (S1)
Uncontrolled Keywords: Morality, Internal Control, Fraud
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Angger Dhimas Anggoro
Date Deposited: 25 Feb 2020 06:40
Last Modified: 25 Feb 2020 06:40
URI: http://repository.upi.edu/id/eprint/47161

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