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Pengaruh Moralitas Individu Dan Integritas Terhadap Kecenderungan Kecurangan Akuntansi Dengan Sistem Pengendalian Internal Sebagai Variabel Mediasi

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  • Halimah, Asih

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Moralitas Individu Dan Integritas Terhadap Kecenderungan Kecurangan Akuntansi Dengan Sistem Pengendalian Internal Sebagai Variabel Mediasi. Penelitian ini dilaksanakan pada bank yang terdaftar dalam Badan Usaha Milik Negara (BUMN), khususnya Bank BNI, Bank BRI, dan Bank Papua yang ada di Kota Jayapura. Sampel dari penelitian ini adalah manajer dan pegawai yang bekerja pada Bank BNI, Bank BRI, dan Bank Papua di Kota Jayapura. Teknik penentuan sampel yang digunakan adalah sampling jenuh. Data dikumpulkan melalui metode survei dengan instrumen kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda.

Suggested Citation

  • Halimah, Asih, 2021. "Pengaruh Moralitas Individu Dan Integritas Terhadap Kecenderungan Kecurangan Akuntansi Dengan Sistem Pengendalian Internal Sebagai Variabel Mediasi," OSF Preprints wfxm4, Center for Open Science.
  • Handle: RePEc:osf:osfxxx:wfxm4
    DOI: 10.31219/osf.io/wfxm4
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