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PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI STUDI PADA TBBM. PT PERTAMINA (persero) DI KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI STUDI PADA TBBM. PT PERTAMINA (persero) DI KOTA MALANG
 
Creator Haerunisa, Haerunisa
Askandar, Noor Shodiq
Junaidi, Junaidi
 
Description The purpose of this study is to identify and present evidence of internal control, compliance with accounting rules, malpractices, and accounting fraud. The population in this study were 11 BUMN. The sample size for this study is from 70 SEE responses in the construction forest. Data were collected by distributing questionnaires using a standardized sample for questions. The analysis methodology used in this research is recovery analysis for Windows with IBM SPSS19 software.           The results showed that compliance with internal control rules, full compensation and accounting leads to a tendency to account fraud. Keywords: Internal Control, Compliance to Accounting Rules, Unethical Behavior, Tendency of accounting Fraud        
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-02-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10353
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10353/8258
 
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