PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
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Date
2015
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Publisher
Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
This study aims to identify and examine the influence of individual morality to the tendency of accounting fraud, to know and test the effect of internal control over accounting fraud tendencies, and to identify and examine the influence of individual morality and internal control over accounting fraud tendencies. The method used in this research is explanatory. The analytical method used is multiple linear regression analysis using SPSS softwere assistance for the window to process data questionnaire. The results showed that individual morality significant effect on the tendency of accounting fraud, internal controls significant effect on the tendency of accounting fraud, individual morality and internal controls proved a significant effect on the tendency of accounting fraud.
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Keywords
Explanatory, Fraud of Accounting, Individuals Morality, Internal Control, Multiple Linear Regression analysis