IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI
This study was conducted to examine the effect of internal control effectiveness, information asymmetry, and organizational commitment to the tendency of accounting fraud. This study uses the employees of the mining company's finance division as a sample. The technique of determining the sampl...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi dan Bisnis, UPN Veteran Jakarta
2017-06-01
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| Series: | Ekonomi dan Bisnis |
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| Online Access: | https://ejournal.upnvj.ac.id/ekobis/article/view/735 |
| _version_ | 1797354138879655936 |
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| author | Ehud Mangaratua Pasaribu Satria Yudhia Wijaya |
| author_facet | Ehud Mangaratua Pasaribu Satria Yudhia Wijaya |
| author_sort | Ehud Mangaratua Pasaribu |
| collection | DOAJ |
| description |
This study was conducted to examine the effect of internal control effectiveness, information asymmetry, and organizational commitment to the tendency of accounting fraud. This study uses the employees of the mining company's finance division as a sample. The technique of determining the sample using snowball method sampling method. The sample consisted of 50 respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with SPSS 21 program and 5% significance level. The results of the test show that (1) the effectiveness of internal control significantly influences the tendency of accounting fraud because it has a significance level of 0.002 smaller than the specified level α = 0.05. (2) information asymmetry has an effect and no significant to the tendency of accounting fraud because it has a significance level of 0.054 greater than the specified level α = 0.05, (3) organizational commitment has no effect and not significant to the tendency of accounting fraud because it has a level of significance Of 0.565 greater than the specified level α = 0.05.
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| first_indexed | 2024-03-08T13:45:13Z |
| format | Article |
| id | doaj.art-302b8b81aaca46f989b22579ca098246 |
| institution | Directory Open Access Journal |
| issn | 2356-0282 2684-7582 |
| language | English |
| last_indexed | 2024-03-08T13:45:13Z |
| publishDate | 2017-06-01 |
| publisher | Fakultas Ekonomi dan Bisnis, UPN Veteran Jakarta |
| record_format | Article |
| series | Ekonomi dan Bisnis |
| spelling | doaj.art-302b8b81aaca46f989b22579ca0982462024-01-16T09:37:19ZengFakultas Ekonomi dan Bisnis, UPN Veteran JakartaEkonomi dan Bisnis2356-02822684-75822017-06-0141IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSIEhud Mangaratua Pasaribu0Satria Yudhia Wijaya1Universitas Pembangunan Nasional Veteran JakartaUniversitas Pembangunan Nasional Veteran Jakarta This study was conducted to examine the effect of internal control effectiveness, information asymmetry, and organizational commitment to the tendency of accounting fraud. This study uses the employees of the mining company's finance division as a sample. The technique of determining the sample using snowball method sampling method. The sample consisted of 50 respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with SPSS 21 program and 5% significance level. The results of the test show that (1) the effectiveness of internal control significantly influences the tendency of accounting fraud because it has a significance level of 0.002 smaller than the specified level α = 0.05. (2) information asymmetry has an effect and no significant to the tendency of accounting fraud because it has a significance level of 0.054 greater than the specified level α = 0.05, (3) organizational commitment has no effect and not significant to the tendency of accounting fraud because it has a level of significance Of 0.565 greater than the specified level α = 0.05. https://ejournal.upnvj.ac.id/ekobis/article/view/735Effectiveness of Internal ControlInformation AsymmetryOrganizational CommitmentTendency of Accounting Fraud |
| spellingShingle | Ehud Mangaratua Pasaribu Satria Yudhia Wijaya IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI Ekonomi dan Bisnis Effectiveness of Internal Control Information Asymmetry Organizational Commitment Tendency of Accounting Fraud |
| title | IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI |
| title_full | IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI |
| title_fullStr | IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI |
| title_full_unstemmed | IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI |
| title_short | IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI |
| title_sort | implementasi teori atribusi untuk menilai perilaku kecurangan akuntansi |
| topic | Effectiveness of Internal Control Information Asymmetry Organizational Commitment Tendency of Accounting Fraud |
| url | https://ejournal.upnvj.ac.id/ekobis/article/view/735 |
| work_keys_str_mv | AT ehudmangaratuapasaribu implementasiteoriatribusiuntukmenilaiperilakukecuranganakuntansi AT satriayudhiawijaya implementasiteoriatribusiuntukmenilaiperilakukecuranganakuntansi |