PERSEPSI PEGAWAI KEUANGAN TERHADAP PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI DAN LOCUS OF CONTROL PADA KECURANGAN AKUNTANSI

    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.

    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.

    Baca Full Text klik disini
    [thumbnail of S_PEA_2109597_Title.pdf] Text
    S_PEA_2109597_Title.pdf
    Download (418kB)
    [thumbnail of S_PEA_2109597_Chapter1.pdf] Text
    S_PEA_2109597_Chapter1.pdf
    Download (208kB)
    [thumbnail of S_PEA_2109597_Chapter2.pdf] Text
    S_PEA_2109597_Chapter2.pdf
    Restricted to Staf Perpustakaan
    Download (204kB)
    [thumbnail of S_PEA_2109597_Chapter3.pdf] Text
    S_PEA_2109597_Chapter3.pdf
    Download (330kB)
    [thumbnail of S_PEA_2109597_Chapter4.pdf] Text
    S_PEA_2109597_Chapter4.pdf
    Restricted to Staf Perpustakaan
    Download (370kB)
    [thumbnail of S_PEA_2109597_Chapter5.pdf] Text
    S_PEA_2109597_Chapter5.pdf
    Download (42kB)
    [thumbnail of S_PEA_2109597_Apendix.pdf] Text
    S_PEA_2109597_Apendix.pdf
    Restricted to Staf Perpustakaan
    Download (232kB)
    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: 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
    Uncontrolled Keywords: Kecurangan Akuntansi, Kompensasi, Locus of Control, Pengendalian Internal Accounting Fraud, Compensation, Locus of Control, Internal Control
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Dolfina Saul
    Date Deposited: 22 Sep 2025 09:07
    Last Modified: 22 Sep 2025 09:07
    URI: http://repository.upi.edu/id/eprint/136408

    Actions (login required)

    View Item View Item