Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Perilaku Tidak Etis Terhadap Kecurangan Akuntansi (studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Kuantan Singingi

Putri, Habibah Ardina (2020) Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Perilaku Tidak Etis Terhadap Kecurangan Akuntansi (studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Regional Organizations (OPD) in Kuantan Singingi Regency. This study aims to determine and empirically prove the effect of the effectiveness of internal control, compliance with accounting rules, and unethical behavior towards accounting fraud on OPD in Kuantan Singingi Regency. Types and sources of data used are primary and secondary data. Data collection techniques used in this study are by using interviews and questionnaires. Data analysis method used is descriptive and quantitative methods. The results of the research are that from the f test result it is known that the pvalue is significantly smaller tha α=0,05 which means that the independent variables can be used in predicting the dependent variable. T tes results are known to the effectiveness variable internal control does not significantly influence accounting fraud in the OPD in Kuantan Singingi District. While the obedience of accounting rules and unethical behavior variables have the same significant effect on accounting fraud in OPD in Kuantan Singingi Regency. The coefficient of determination (R ) of 0,651% means that the effect of the effectiveness of internal control, compliance with accounting rules, and unethical behavior towards accounting fraud in OPD in Kuantan Singingi Regency is 65,1%, while the remaining 34,9% can be explained by other variables not include in this regression model or eguation.

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