PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN (FRAUD) (Studi Kasus Pada Dinas Pendidikan Kabupaten Sukabumi)

Restia, Shelma Noormala (2019) PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN (FRAUD) (Studi Kasus Pada Dinas Pendidikan Kabupaten Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Shelma Noormala Restia (1530611035) Muhammadiyah University Sukabumi. Effect of Individual Morality and Internal Control on Fraud (Fraud). (Supervisor Deni Iskandar Z., M.Ak, M.M and Elan Eriswanto, SE, M.M) This research was conducted to determine the effect of Individual Morality and Internal Control on Fraud (Fraud) at the Sukabumi District Education Office. The variables used in this study are Individual Morality, Internal Control, and Fraud. The research method used is quantitative with an associative approach. The measurement scale used is ordinal. The population used in this study were all employees of the Education Office in Sukabumi Regency with 117 employees. The sample in this study amounted to 54 employees of the Sukabumi District Education Office. Data collection techniques in this study used primary and secondary data sources. While the data analysis technique used in this study is the classic assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression test, and hypothesis test (F test, t test, and coefficient of determination). Analysis of the data in this study using the help of IBM SPSS 24 for Windows. The results of this study indicate, Individual Morality partially has a negative effect on Fraud (Fraud), Internal Control partially does not affect Fraud (Fraud). While Individual Morality and Internal Control simultaneously influence fraud (fraud). The Kd value in this study was 21.3% while the remaining 78.7% was influenced by other factors not examined in this study.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Individual Morality, Internal Control, and Fraud (Fraud).
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: 24 Jul 2020 02:14
Last Modified: 24 Jul 2020 02:14
URI: http://eprints.ummi.ac.id/id/eprint/1474

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