FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2794804037> ?p ?o ?g. }

• W2794804037 endingPage "241" @default.
• W2794804037 startingPage "229" @default.
• W2794804037 abstract "Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecenderungan kecurangan akuntansi, kesesuaian kompensasi, dan ketaatan aturan akutansi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel invertening. Populasi penelitian ini terdiri dari dinas di Kabupaten Kendal. Teknik pengambilan sampel menggunakan simple random sampling, diperoleh sebanyak 83 responden. Sampel penelitian inimenggunakan metode kuesioner. Analisis data yang digunakan adalah Structural Equation Modelling (SEM) dengan alat analisis SmartPLS 3.0.Hasil penelitian menunjukan pengendalian internal yang efektif di dinas dapat mencegah timbulnya perilaku tidak etis yang mengarah pada kecurangan akuntansi. Kompensasi yang sesuai di dinas dapat mencegah perilaku tidak etis yang mengarah pada kecurangan akuntansi. Aturan akuntansi yang terdapat di dinas tidak dapat mencegah timbulnya perilaku etis yang mengarah pada kecurangan akuntansi.Simpulan dalam penelitian ini yaitu variabel keefektifan pengendalian internal, kesesuaian kompensasi, dan ketaatan aturan akuntansi memiliki pengaruh langsung terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi, sedangkan untuk keefektifan pengendalian internal dan ketaatan aturan akuntansi memilikipengaruh tidak langsung melalui perilaku tidak etis sebagai variabel intervening terhadap kecenderungan kecurangan akuntansi. The purpose of this study was to examine the effectiveness of internal control, suitability compensation and obedience to accounting rules to Accounting Fraud Trends through unethical behavior. The population of this study consisted of working units, offices in Kendal. The sampling technique used was simple random sampling and gained 86 respondents in total. The method of collecting data was using questionnaire. The analysis method used was Structural Equation Modelling (SEM)  with SmartPLS 3.0 as the analysis tools. The results showed an effective internal control in the office can prevent unethical behavior that lead to accounting fraud. Appropriate compensation in office can prevent unethical behavior that lead to accounting fraud. Accounting rules contained in the agency can not prevent the emergence of ethical behavior that lead to accounting fraud. The conclusions of this research is the variable effectiveness of internal control, compliance compensation, and adherence to accounting rules have a direct impact on unethical behavior and tendencies of the accounting fraud, while for the effectiveness of internal controls and adherence to accounting rules have an indirect influence through unethical behavior as an intervening variable against the tendency of the accounting fraud." @default.
• W2794804037 created "2018-04-06" @default.
• W2794804037 creator A5026319238 @default.
• W2794804037 creator A5028249639 @default.
• W2794804037 date "2017-07-14" @default.
• W2794804037 modified "2023-09-24" @default.
• W2794804037 title "Analysis of Factors Affecting The Tendency of Accounting Fraud with The Mediation of Ethical Behavior" @default.
• W2794804037 doi "https://doi.org/10.15294/aaj.v6i2.13855" @default.
• W2794804037 hasPublicationYear "2017" @default.
• W2794804037 type Work @default.
• W2794804037 sameAs 2794804037 @default.
• W2794804037 citedByCount "1" @default.
• W2794804037 countsByYear W27948040372020 @default.
• W2794804037 crossrefType "journal-article" @default.
• W2794804037 hasAuthorship W2794804037A5026319238 @default.
• W2794804037 hasAuthorship W2794804037A5028249639 @default.
• W2794804037 hasConcept C121332964 @default.
• W2794804037 hasConcept C138885662 @default.
• W2794804037 hasConcept C144133560 @default.
• W2794804037 hasConcept C15708023 @default.
• W2794804037 hasConcept C15744967 @default.
• W2794804037 hasConcept C178550888 @default.
• W2794804037 hasConceptScore W2794804037C121332964 @default.
• W2794804037 hasConceptScore W2794804037C138885662 @default.
• W2794804037 hasConceptScore W2794804037C144133560 @default.
• W2794804037 hasConceptScore W2794804037C15708023 @default.
• W2794804037 hasConceptScore W2794804037C15744967 @default.
• W2794804037 hasConceptScore W2794804037C178550888 @default.
• W2794804037 hasIssue "2" @default.
• W2794804037 hasLocation W27948040371 @default.
• W2794804037 hasOpenAccess W2794804037 @default.
• W2794804037 hasPrimaryLocation W27948040371 @default.
• W2794804037 hasRelatedWork W2273399106 @default.
• W2794804037 hasRelatedWork W2569116437 @default.
• W2794804037 hasRelatedWork W2774160607 @default.
• W2794804037 hasRelatedWork W2786615956 @default.
• W2794804037 hasRelatedWork W2786873827 @default.
• W2794804037 hasRelatedWork W2790998548 @default.
• W2794804037 hasRelatedWork W2792925262 @default.
• W2794804037 hasRelatedWork W2800967116 @default.
• W2794804037 hasRelatedWork W2807944458 @default.
• W2794804037 hasRelatedWork W2897681487 @default.
• W2794804037 hasRelatedWork W2911503916 @default.
• W2794804037 hasRelatedWork W3002497644 @default.
• W2794804037 hasRelatedWork W3002876646 @default.
• W2794804037 hasRelatedWork W3018592367 @default.
• W2794804037 hasRelatedWork W3038122022 @default.
• W2794804037 hasRelatedWork W3136257949 @default.
• W2794804037 hasRelatedWork W3159643610 @default.
• W2794804037 hasRelatedWork W167793571 @default.
• W2794804037 hasRelatedWork W2791431868 @default.
• W2794804037 hasRelatedWork W3204138665 @default.
• W2794804037 hasVolume "6" @default.
• W2794804037 isParatext "false" @default.
• W2794804037 isRetracted "false" @default.
• W2794804037 magId "2794804037" @default.
• W2794804037 workType "article" @default.