PENGARUH KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI INTERVENING STUDI EMPIRIS PADA PT TASPEN (PERSERO)

SIREGAR, RIKA DESTIANA (2020) PENGARUH KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI INTERVENING STUDI EMPIRIS PADA PT TASPEN (PERSERO). S1 thesis, Universitas Negeri Jakarta.

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Abstract

RIKA DESTIANA SIREGAR. Effect of Compensation Suitability, Individual Morality on Fraud Prevention with Internal Control Systems as an Intervening Variable. Faculty of Economics, Jakarta State University, 2020. This research was conducted to provide empirical evidence about the effect of suitability of compensation, individual morality on fraud prevention (fraud) with an internal control system as an intervening. This study uses primary data obtained through distributing questionnaires to 65 employees of internal control units in 5 branch offices of PT TASPEN (Persero). The sampling technique used in this study is Purpose Sampling and analyzed using SPPS version 25. The research method used was analysis. multiple linear regression and the level of significance used in testing the hypothesis is 5%. Based on the research obtained, it shows that the suitability of compensation has an effect on the internal control system, individual morality has no effect on the internal control system, the suitability of compensation, individual morality and the internal control system affects the prevention of fraud (fraud). The internal control system mediates the suitability of compensation with fraud prevention (Fraud), while the internal control system cannot mediate the relationship with fraud prevention. directly through the internal control system for fraud prevention. with internal control systems, Keywords: Compensation Suitability, Individual Morality, Internal Control Systems and Fraud Prevention.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Dr. Choirul Anwar, S.E, MBA., MAFIS, C.A., CPA Pembimbing II: Dr. Etty Gurendrawati, SE., M.SI
Subjects: Ilmu Sosial (Social Science) > Adat Istiadat, Etiket Folklor (Customs, Etiquette, Folklore) > Etiket, Sopan Santun (Etiquette, Manners)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 30 Sep 2020 04:38
Last Modified: 30 Sep 2020 04:38
URI: http://repository.fe.unj.ac.id/id/eprint/9267

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