scholarly journals Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta)

2018 ◽  
Vol 1 (2) ◽  
pp. 233
Author(s):  
Eskasari Putri ◽  
Wahyono W.
Keyword(s):  
Information Asymmetry ◽  
Organizational Justice ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
Administrative Staff ◽  
Accounting Fraud ◽  
Positive Effect

<span lang="EN">This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.</span>

scholarly journals Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi

2019 ◽  
Vol 28 (3) ◽  
pp. 1819
Author(s):  
Ni Komang Norma Nita ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Questionnaire Data ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.

scholarly journals PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN KONSTRUKSI DI MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Shelby Defiany Alou ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Construction Company ◽  
Compensation Management ◽  
Construction Companies ◽  
Finance Department

Within the scope of accounting, the concept of fraud is a deviation from accounting procedures that should not be applied in an entity. Such delusions will have an impact on the financial statements presented by the company (Ariani, 2014). This study aims to examine the effect of conformity of compensation, management morality, and effectiveness of internal controls on the tendency of accounting fraud in employees of construction companies in Manado. The population in this study is a construction company in Manado. Sampling was done by purposive sampling which amounted to 4 companies. The sample of this research is 36 employees who work in the finance department at construction companies in Manado. The method of data analysis used is multiple linear regression analysis. The result of this research are: (1) compensation suitability has no effect on the tendency of accounting cheating on employees of construction companies in Manado; (2) management morality has no effect on the tendency of accounting fraud in employees of construction companies in Manado; (3) the effectiveness of internal controls has a positive and significant effect on the tendency of accounting cheating on construction company employees in Manado.Keywords: Compensation Compliance, Management Morality, Effectiveness of Internal Control, Accounting Fraud Trend

scholarly journals PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada OPD Kabupaten Kendal)

Neraca ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. 1-13
Author(s):  
Tutut Dwi Andayani ◽  
Lilik Nur Indah ◽  
Sobrotul Imtikhanah
Keyword(s):  
Information Asymmetry ◽  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting Fraud ◽  
Control Information ◽  
Accounting Rules

This study aims to test the effectiveness of internal control, information asymmetry, suitability of compensation and compliance of accounting rules against tendencies of accounting fraud. This study used quantitative methods with primary data obtained directly from respondents’s answer to questionnaries. The population in this study is all the authorities and responsible for the use of budgeted fubds, accounting implementes and people whose duties are related to the preparation of financial statements and accountability reports ini OPD Kendal Regency. This study used purposive sampling method with 66 respondents as the sample. The data analysis method used in this study was multiple linear regression analysis with IBM SPSS Statistics 21. The results of this research showed that (1) The effectiveness of internal control has a significant effect on the tendency of accounting fraud, (2) Information asymmetry has a significant effect on the tendency of accounting fraud, (3) The suitability of compensation has no significant effect on the tendency of accounting fraud, (4) Compliance of accounting rules has no significant effect on the tendency of accounting fraud, (5) Effectiveness of internal control, information asymmetry, the suitability of compensation and the observance of accounting rules simultaneously have a significant  effect on the tendency of accounting fraud.  

scholarly journals Pengaruh Status Kepegawaian Terhadap Kepuasan Kerja Dan Komitmen Organisasional

2021 ◽  
Vol 17 (1) ◽  
pp. 21
Author(s):  
Dijah Julindrastuti ◽  
Iman Karyadi
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Employment Status ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Contract Employees ◽  
Permanent Employee ◽  
Convenience Sampling ◽  
Positive Effect

Research with the title The Effect of Employment Status on Job Satisfaction and Organizational Commitment takes the object of non-educational employees at UWKS Surabaya where this research was conducted to see whether employees with contract employee status and employees with permanent employee status have differences in job satisfaction and organizational commitment and to see whether job satisfaction influences organizational commitment. The population in this study were all non-educational employees at Universitas Wijaya Kusuma Surabaya. Sampling in this study was carried out using the convenience sampling method. In this study, the researcher distributed questionnaires to 70 respondents, and 60 have returned. To test hypotheses 1 and 2 using the independent sample t-test and hypothesis 3 using multiple linear regression analysis. After testing, the results showed that the work decision between Contract employees with employees were still no different, likewise, for organizational commitment, there was also no difference, whereas, for the effect of job satisfaction on organizational commitment, the results showed that job satisfaction affected organizational commitment, where if job satisfaction increases, organizational commitment will also increase or it was said that between job satisfaction and organizational commitment had a positive effect.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi

2019 ◽  
pp. 1063
Author(s):  
I Dewa Gede Praditya Chandrayatna ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Individual ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Organizational Ethical Culture

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency  

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing

2019 ◽  
Vol 29 (1) ◽  
pp. 225
Author(s):  
I Putu Oka Mahendra Putra
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Technology Readiness ◽  
Population Number ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.

scholarly journals Risiko Kredit, Risiko Pasar, Dan Kinerja Keuangan Perbankan Pada Masa Pandemi Covid-19

2021 ◽  
Vol 6 (2) ◽  
pp. 150-157
Author(s):  
Rini Dwi Astuti ◽  
Dewa Putra Krishna Mahardika
Keyword(s):  
Credit Risk ◽  
Financial Performance ◽  
Sampling Method ◽  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Market Risk ◽  
Industrial Sectors ◽  
Positive Effect

The Covid-19 pandemic began to spread in Indonesia in March 2020. This caused a number of industrial sectors in Indonesia to experience a decrease in financial performance. One of the sectors that experienced a decline in financial performance was the banking sector. This study has purpose to determine the effect of credit risk and market risk on financial performance in commercial banks registered on the Indonesia Stock Exchange in the first until fourth quarters of 2020. The samples in this study is 35 banks. The sample is obtained by purposive sampling method. The method of analysis in this study is multiple linear regression analysis. From the results of the study, simultaneously credit risk and market risk affect financial performance. credit risk negatively affects financial performance. while market risk has a positive effect on financial performance

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