AKSES: Jurnal Ekonomi dan Bisnis
Vol 17, No 2 (2022): AKSES: JURNAL EKONOMI DAN BISNIS

Pengaruh Orientasi Kognitif Terhadap Kesalahan Pelaporan dengan Sistem Pengendalian Manajemen sebagai Variabel Moderasi

Ferlyani Adilla Haque (Unknown)
Grace Tianna Solovida (Unknown)

Article Info

Publish Date
02 Nov 2022

Abstract

The purpose of this study was to determine the effect of cognitive orientation on misreporting with the management control system as a moderating variable. This study used a sample of 67 postgraduate Management Master students at Pancasakti University, Tegal. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. Data analysis was performed using 2X2 analysis of variance (ANOVA) with the help of SPSS 16 software. The test results show that the management control system has a positive and significant effect on misreporting. Cognitive orientation has a positive and significant effect on misreporting.

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Journal Info
AKSES: Jurnal Ekonomi dan Bisnis
Website

Abbrev

AKSES

Publisher

Universitas Wahid Hasyim Semarang

Subject

Economics, Econometrics & Finance

Description

AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is ...