PENGARUH STRES TEKANAN KETAATAN TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI

Putri, Julieta Amartya (2019) PENGARUH STRES TEKANAN KETAATAN TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Julieta Amartya Putri (1530611099) Muhammadiyah University of Sukabumi. Influence Of Stress Obedience Pressure and Stress Time Budget Pressure On Accounting Fraud Prevention (Mentor Ismet Ismetullah, SE., M.Ak. dan Ade Sudarma, SE., MM.). The aim of this study determines the influence of stress obedience pressure and stress time budget pressure on accounting fraud prevention. The variables used in research are stress obedience pressure, stress time budget pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEMPLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = 0,630 and significant value of 0,001. (2) Stress Time Budget Pressure affect to Accounting Fraud Prevention, indicated by β = 0,400 and significant value of 0,001. (3) Based on the hypothetical test it shows that Stress Obedience Pressure and Stress Time Budget Pressure affect to Accounting Fraud Prevention by 40% the remaining 60% is affected by other unstudied factors in this research.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Stress Obedience Pressure, Stress Time Budget Pressure and Accounting Fraud Prevention
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 02 May 2020 06:45
Last Modified: 04 May 2020 04:39
URI: http://eprints.ummi.ac.id/id/eprint/1427

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