Jurnal Ekonomi
Vol 24, No 4 (2016)

PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI YANG DIMODERASI OLEH MORALITAS INDIVIDU (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI RIAU)

Fitr Yani (Unknown)
M. Rasuli (Unknown)
Hardi Hardi (Unknown)

Article Info

Publish Date
28 Aug 2018

Abstract

This study aims to examine and analyze the effect of Internal Control andAdherence Accounting Rules Against Fraud Trends in Accounting, IndividualMorality Effect strengthening / weakening of Internal Control and AdherenceAccounting Rules Against Fraud Trends in Accounting. The population of thisresearch is Echelon III and IV and Equivalent Officials Echelon III and IVCollege in Riau Province by the number of samples in this study were 80respondents. Interaction test conducted to test the moderating variables in theform of individual morality by using Moderated Regression Analysis (MRA).The results showed that (1) Internal Control significantly influence the FraudAccounting Trends (2) Adherence Accounting Rules significant effect on theFraud Accounting Trends (3) Individual Morality strengthen internal control tothe Fraud Accounting Trends (4) Individual Morality strengthen AdherenceAccounting Rules to the Fraud Accounting Trends.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

JE

Publisher

Universitas Riau

Subject

Economics, Econometrics & Finance

Description

Journal of Economics, Faculty of Economics and Business, University of Riau has a focus and scope of research articles in the fields of development economics, accounting, and ...