Utomo, Catur Wahyu (2016) Pengaruh Keefektifan Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening Studi Pada Perusahaan Bumn Di Jawa Tengah. Update Test thesis, Universitas Muria Kudus.

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Abstrak

The aim of the research is to examine and provide the empirical evidences of the influence of the effectiveness of internal control and the appropriateness of compensation to the tendency of accounting fraud by the unethical behavior as an intervening variable. The population in this research is all accounting staffs and financial staffs who work in the Indonesian Own Stated Enterprises, particularly in Central Java. The sample in this research is accounting staffs and financial staffs who work in the Indonesian Own Stated Enterprises, particularly in Central Java. There are 98 respondents. The techniques of collecting data use questionnaires, analysis data technique using path analysis, t test F test, and the coefficient of determination. The results of this study show that the effectiveness of the internal control system affects the unethical behavior negatively. The internal control done by the enterprises hasn’t been effective yet. So, they haven’t had any capabilities to decrease the unethical behavior. The effectiveness of the internal control system doesn’t affect to the tendency of accounting fraud conducted in the Indonesian Own Stated Enterprises, particularly in Central Java. The respondents feel doubt whether the internal control system in the enterprises has run well or not. The appropriateness of the compensation affects negatively to the unethical behavior conducted in the Indonesian Own Stated Enterprises particularly in Central Java. The attribution theory says that a leader’s behavior is affected by the attribute of cause. So, if the compensation is acceptable, the employees will avoid the unethical behavior. The appropriateness of the compensation affect negatively to the tendency of accounting fraud conducted in the Indonesian Own Stated Enterprises, particularly in Central Java. The acceptable compensation system makes individuals have good finance. So, they don’t do the tendency of accounting fraud conducted in the Indonesian Own Stated Enterprises, particularly in Central Java. The unethical behavior doesn’t affect to the tendency of accounting fraud. This is caused by each institution in the Indonesian Own Stated Enterprises has different ethical standards.

Item Type:	Skripsi/ Thesis (Update Test)
Dosen Pembimbing:	Pembimbing: Dr. Dra. Hj. Ponny H, M.Si, Akt
Kata Kunci:	Effectiveness of Internal Control, Compliance Compensation, Accounting Fraud Trends, Unethical Behavior. .
Subjects:	Ilmu-ilmu Sosial > Teori Ekonomi
Program Studi:	Fakultas Ekonomi > Akuntansi (S1)
Depositing User:	pustakawan umk
Date Deposited:	19 Nov 2016 06:54
Last Modified:	19 Nov 2016 06:54
URI:	http://eprints.umk.ac.id/id/eprint/6367

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