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All Journal The Indonesian Journal of Business Administration PRISMA FISIKA Fakultas Ekonomi Jurnal ULTIMA Accounting OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Ilmu Komputer dan Bisnis Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan At-Tarbawi : Jurnal Pendidikan, Sosial dan Kebudayaan Jurnal Hukum Adigama Journal of Economics and Business Letters JTechLP Tsaqofah: Jurnal Penelitian Guru Indonesia ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Tut Wuri Handayani : Jurnal Keguruan dan Ilmu Pendidikan Jurnal Intelek Dan Cendikiawan Nusantara Journal Studies in Indonesian Language and Literature ADMIT : Jurnal Administrasi Terapan
Anastasia Anastasia
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Journal : Jurnal ULTIMA Accounting

 1 
Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Anastasia Anastasia; Sparta Sparta
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.068 KB) | DOI: 10.31937/akuntansi.v6i1.144

Abstract

Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used for collecting the data from Finance and Accounting Staff working at Private Companies in Tangerang and Jakarta. Total sampel used for this study are 109 sampel. The examination of hypothesis method using multivariate regretion. Result of this study indicates that internal control effectiveness and perception of suitability of compensation doesn’t have significant effect towards accounting fraud tendency. Individual morality significantly affect the occurance of accounting fraud tendency. Key Words: Accounting Fraud Tendencies, Individual Morality, Internal Control Effectiveness, Perception of Suitability of Compensation.
Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Swasta di Wilayah Tangerang dan Jakarta Anastasia, Anastasia; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v6i1.144

Abstract

Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used for collecting the data from Finance and Accounting Staff working at Private Companies in Tangerang and Jakarta. Total sampel used for this study are 109 sampel. The examination of hypothesis method using multivariate regretion. Result of this study indicates that internal control effectiveness and perception of suitability of compensation doesn't have significant effect towards accounting fraud tendency. Individual morality significantly affect the occurance of accounting fraud tendency. Key Words: Accounting Fraud Tendencies, Individual Morality, Internal Control Effectiveness, Perception of Suitability of Compensation.
Co-Authors A, Nurlaili Fitriyah Adhi Wibowo Alfayed, Jonathan Tristan Anjani, Delia Putri Aswar, Hajar Aswati Asri, Aswati Azzahra, Aprilia Buyung Buyung, Buyung Cendany, Nafisa Nuarista Clara Dwiyen Rombeallo Diani Ayu Pratiwi Dylan Aldianza Ramadhan Enda Noviyanti Simorangkir Enzela, Monika Hajrah Hajrah, Hajrah Hariati, Sri Hasrani, Hasrani Ikram, M. Haspedil Jasrudin, Jasrudin John Welly Jumarti Jumarti Lumbantoruan, Novitasari Magdalena, Ina Mudassir Mudassir, Mudassir Nisa’, Diana Khoirun Ni’mah, Wahidatun Novia, Lely Nurchayati, Aan Prihatiningtyas, Nindy Citroresmi PUTRI WAHYUNI Rahmat Rahmat Rahmi Ramadhani Ramadhani Abdul Asis, Rahmi Renita Ratte Riza Adriat Seny Luhriyani Sunusi Simon, Febryanti Slamet Hariyadi Sopiandy, Dede Sparta Sparta Sparta, Sparta Sri Ayem Standy Wico Suyudi Suyudi, Suyudi Tjokrosaputro, Miharni Vera W. S. Soemarwi Vindy Kusuma Vivia Chandra Wahyuni, Nabillah Nur Widiastuti, Rosalina Yani Yoga Satria Putra Yulianita, Riska Yustina Yustina Zulfikar Putra Zuliani, Rizki