PENGARUH STRES TEKANAN KETAATAN TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Putri, Julieta Amartya
Subject
HB Economic Theory
Datestamp
2020-05-04 04:39:39
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 ? = 0,630 and significant value of 0,001. (2) Stress Time Budget Pressure affect to Accounting Fraud Prevention, indicated by ? = 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.
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 ? = 0,630 and significant value of 0,001. (2) Stress Time Budget Pressure affect to Accounting Fraud Prevention, indicated by ? = 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.
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