Pengaruh Moralitas individu, Penegakan Hukum dan Pengendalian Internal Terhadap Kecenderungan Kecenderungan Laporan Keuangan Pada Satuan Kerja Perangkat Daerah (SKPD) Kota Dumai
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Institusion
Politeknik Negeri Bengkalis
Author
Dasimah, Dasimah
Subject
562 Akuntansi
Datestamp
2024-08-21 14:19:27
Abstract :
This research aims to determine the influence of individual morality, law enforcement and internal control on the tendency for fraudulent financial reports in Dumai City regional work units (SKPD). This research uses a quantitative approach and uses primary data. The population in this study was 46 respondents with a sampling technique using puposive sampling with Likert scale measurements. Data was processed through the SPSS 25 program with multiple linear regression analysis techniques. The results of the research show that partially the individual morality variable has an influence on the tendency for fraudulent financial statements to have a positive influence on the tendency for fraudulent financial statements. The Adjusted R square value obtained was 49.2%, which means that the variable tendency for financial report fraud (Y) was influenced by the variables tested by the author, while the remaining 50.8% was influenced by other variables not included in this research.
This research aims to determine the influence of individual morality, law enforcement and internal control on the tendency for fraudulent financial reports in Dumai City regional work units (SKPD). This research uses a quantitative approach and uses primary data. The population in this study was 46 respondents with a sampling technique using puposive sampling with Likert scale measurements. Data was processed through the SPSS 25 program with multiple linear regression analysis techniques. The results of the research show that partially the individual morality variable has an influence on the tendency for fraudulent financial statements to have a positive influence on the tendency for fraudulent financial statements. The Adjusted R square value obtained was 49.2%, which means that the variable tendency for financial report fraud (Y) was influenced by the variables tested by the author, while the remaining 50.8% was influenced by other variables not included in this research.
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