eprintid: 136408
rev_number: 80
eprint_status: archive
userid: 216901
dir: disk0/00/13/64/08
datestamp: 2025-09-22 09:07:26
lastmod: 2025-09-22 09:07:26
status_changed: 2025-09-22 09:07:26
type: thesis
metadata_visibility: show
creators_name: Dolfina Saul, -
creators_name: Rozmita Dewi Yuniarti Rozali, -
creators_name: Toni Heryana, -
creators_nim: NIM2109597
creators_nim: NIDN0029067107
creators_nim: NIDN0027067805
creators_id: dolfinasaul@gmail.com
creators_id: rozmita.dyr@upi.edu
creators_id: toni.heryana@upi.edu
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Rozmita Dewi Yuniarti Rozali, -
contributors_name: Toni Heryana, -
contributors_nidn: NIDN0029067107
contributors_nidn: NIDN0027067805
contributors_id: rozmita.dyr@upi.edu
contributors_id: toni.heryana@upi.edu
title: PERSEPSI PEGAWAI KEUANGAN TERHADAP 
PENGARUH PENGENDALIAN INTERNAL,
KOMPENSASI DAN LOCUS OF CONTROL 
PADA KECURANGAN AKUNTANSI
ispublished: pub
subjects: HD
subjects: HF5601
subjects: HG
subjects: L1
divisions: AK
full_text_status: restricted
keywords: Kecurangan Akuntansi, Kompensasi, Locus of Control, Pengendalian Internal

Accounting Fraud, Compensation, Locus of Control, Internal Control
note: https://scholar.google.com/citations?view_op=list_works&hl=en&user=9Eq-N7MAAAAJ

SINTA ID DOSEN PEMBIMBING
Rozmita Dewi Yuniarti Rozali: 6147161
Toni Heryana: 5995980
abstract: Penelitian ini bertujuan untuk mengetahui bagaimana persepsi pegawai keuangan terhadap pengaruh pengendalian internal, kompensasi dan locus of control pada kecurangan akuntansi.  Penelitian ini dilakukan pada pegawai dinas di kantor pemerintah Kota Cimahi. Sumber data pada penelitian ini adalah data primer yang diperoleh melalui kuesioner dan diukur dengan skala likert 1-5. Sampel pada penelitian ini berjumlah 87 pegawai dengan teknik pengambilan sampel adalah purposive sampling. Metode analisis data pada penelitian ini yaitu menggunakan PLS-SEM dengan SMART-PLS untuk proses pengolahan datanya. Hasil penelitian ini menunjukkan bahwa pengendalian internal berpengaruh signifikan tetapi memiliki arah negatif terhadap kecurangan akuntansi. Kompensasi berpengaruh negatif signifikan terhadap kecurangan akuntansi. Locus of control berpengaruh positif signifikan terhadap kecurangan akuntansi.
This study aims to explore the perceptions of financial employees regarding the influence of internal control, compensation, and locus of control on accounting fraud. The research was conducted among civil servants working in government offices in the city of Cimahi. Primary data were obtained through questionnaires utilizing a five-point likert scale. The sample consisted of 87 respondents selected through purposive sampling. Data were anayzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SMART-PLS software. The result of this study show that internal control has a negative significant influence on accounting fraud. Compensation has a negative influence on accounting fraud. Locus of control has a positive significant influence on accounting fraud.
date: 2025-08-21
date_type: published
institution: Universitas Pendidikan Indonesia
department: KODEPRODI62201#Akuntansi_S1
thesis_type: other
thesis_name: other
official_url: http://repository.upi.edu
related_url_url: http://perpustakaan.upi.edu
related_url_type: org
citation:   Dolfina Saul, - and Rozmita Dewi Yuniarti Rozali, - and Toni Heryana, -  (2025) PERSEPSI PEGAWAI KEUANGAN TERHADAP PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI DAN LOCUS OF CONTROL PADA KECURANGAN AKUNTANSI.  S1 thesis, Universitas Pendidikan Indonesia.   
document_url: http://repository.upi.edu/136408/20/S_PEA_2109597_Title.pdf
document_url: http://repository.upi.edu/136408/21/S_PEA_2109597_Chapter1.pdf
document_url: http://repository.upi.edu/136408/22/S_PEA_2109597_Chapter2.pdf
document_url: http://repository.upi.edu/136408/23/S_PEA_2109597_Chapter3.pdf
document_url: http://repository.upi.edu/136408/24/S_PEA_2109597_Chapter4.pdf
document_url: http://repository.upi.edu/136408/25/S_PEA_2109597_Chapter5.pdf
document_url: http://repository.upi.edu/136408/26/S_PEA_2109597_Apendix.pdf