PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

ASSYAEMAH, ASSYAEMAH (2015) PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT ASSYAEMAH. The Influence of Internal Control System, Compliance Rules of Accounting and Cultural Organization on Tendency of Accounting Fraud. Faculty of Economics State University of Jakarta. 2015. Supervisor : (1) Dra. Etty Gurendrawati, M.Si, Ak (2) Ati Sumiati, S.Pd., M.Si This research aims to examine the influence of internal control system, compliance rules of accounting and cultural organization to tendency of accounting fraud. Techniques that are used to obtain a sample is convenience sampling. This research uses survey research method on 60 respondents as sample research consisting of employees who worked at the Bureau of Planning and Finance at Syarif Hidayatullah State Islamic University Jakarta. Collecting data in this research using primary data using questionnaires given to the respondents directly. Data were analyzed using Partial Least Square with SPSS 19 software. Testing the SPSS 19 is done through descriptive statistical tests, test data quality (validity and reliability), the classical assumption (normality, multicollinearity and heteroscedasticity), multiple linear regression analysis and hypothesis testing (partial test and coefficient daterminasi). This research proves that the internal control system has a negative influence on the tendency of accounting fraud with -2,570 t value greater than t table by 2,003. Compliance rules of accounting have the negative influence on the tendency of accounting fraud by -2,736 t value greater than t table by -2,003. Cultural organization also has a significant and positive influence on the tendency of accounting fraud with t value of -4,121 much smaller than t table 2,003 . The results of hypothesis testing showed that all variables have a negative influence on the tendency of accounting fraud. So, if the the agency has a good internal control system and effective, employees have the observance of accounting rules and institutions also have an ethical organizational culture, and its own tendency accounting fraud will be lower or even no tendency accounting fraud at UIN Jakarta Keywords: Internal Control System, Compliance Rules of Accounting, Cultural Organization, Tendency of Accounting Fraud.

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