Raja Adri Satriawan S.
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PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada PT. POS Indonesia KCU Kota Pekanbaru) Tia Radhiah; Raja Adri Satriawan S.; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effectiveness of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of all supervisors, managers and the managers assistants whose working at the PT POS Indonesia Pekanbaru main branch office. This research is using survey methods by delivering the questioner instrument directly to PT POS Indonesia Pekanbaru main branch office. Total respondents which is used in this research are 53 respondents (89.84%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 20. Result of the study indicates that the effectiveness of internal control, compensation compability and individual morality influencing accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 76.2%, while 23.8% is influenced by other unclear variable.Keywords : Effectivity, Compensation, Morality, Fraud, and Accountancy.
PENGARUH KEADILAN ORGANISASI, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Cabang Utama Bank Syariah di Kota Pekanbaru) Anisya Yuliana; Raja Adri Satriawan S.; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this reseach is to find out the influance of organizational justice on fraud, the influance of internal control system on fraud, and the influance of organization’s commitment on fraud. The population in this study are employees at the main branch office of Syariah Bank in Pekanbaru City. The data used in this study in the form of primary data. Data collection techniques with survey techniques by distributing questionnaires to the employees who work at the main branch office of Syariah Bank in Pekanbaru City. Sample selection by simple random sampling technik. Total sample are 70, the sample was calculated using Slovin formula. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version. The results of this study is showed that organizational justice influance on fraud, internal control system influance on fraud, and organization’s commitment influance on fraud. All of the independent variables jointly influence dependent variables which F count > F table that is 39.079 > 2.744.Keywords: Justice, Organizational, Control, Commitment and Fraud