M.Rasuli '
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PENGARUH MORALITAS APARAT, KESESUAIAN KOMPENSASI, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Nurmaharani Junia; M.Rasuli '; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of apparatus morality, suitability of reward, and compliance to accounting rules on the tendency of accounting fraud. The population on this research was SKPD at Kampar Regency. The sampling technique using purposive sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 99 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using simple linear regression analysis and moderated regression analysis (MRA) approach. The results of this study show that first, apparatus morality significant affect on the tendency of accounting fraud, where the significant value are 0,047<0,05. Second, the suitability of reward significant affect on the tendency of accounting fraud, where the sicnificant value are 0,034<0,05. Third, the compliance to accounting rules significant affect on the tendency of accounting fraud, where the sicnificant value are 0,33<0,05.Keywords: apparatus morality, suitability of reward, compliance to accounting rules, and tendency of accounting fraud.
PENGARUH KOMPETENSI STAF AKUNTANSI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Kota Bukittinggi) Putra Mhd Nazrin; M.Rasuli &#039;; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted on employees SKPD Bukittinggi City. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 87 employees who working in SKPD Bukittinggi City. Data were analyzed using multiple regression with SPSS version 20. This research aimed to know the influence of the Competency Of Accounting Staff, Application Of Financial Accounting System Of Local And Financial Management On The Quality Of Government Finance Report. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that Competency Of Accounting Staff have influence to the Quality Of Government Finance Report, Application Of Financial Accounting System have influence to the intention to carry out an Quality Of Government Finance Report, and Financial Management have influence to the intention to the Quality Of Government Finance Report. So that all the hypotheses presented in this research received.Keywords : Quality Of Government Finance Report, Competency Of Accounting Staff, Application Of Financial Accounting System, Financial Management.