PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PT. PEGADAIAN PERSERO SURAKARTA
| Main Authors: | Arista, Lilik Lia; Fakultas Ekonomi Universitas Islam Batik Surakarta, Hendra, Kartika; Fakultas Ekonomi Universitas Islam Batik Surakarta, Suhendro, Suhendro; Fakultas Ekonomi Universitas Islam Batik Surakarta |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
, 2015
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| Subjects: | |
| Online Access: |
http://ejournal.umm.ac.id/index.php/jeb/article/view/jekobisnis.v6i2.2680 http://ejournal.umm.ac.id/index.php/jeb/article/view/jekobisnis.v6i2.2680/pdf |
Daftar Isi:
- This study aims to determine the factors that influence the tendency ofaccounting fraud and determine what factors most influence on thetendency of the accounting fraud at PT. Pegadaian. The researchinstrument in this study was a questionnaire on the scatterplot directlyto managers, managers and financial staff Pegadaian Area Surakarta.The data analysis technique used is the test data quality, classicassumption test and multiple linear regression analysis. Results of thedependent variable in this case the tendency of accounting fraudamounting to 31.7% by independent variable. This can be seen from thevalue of Adjusted R Square of 0.317. While 68.3% of dependentvariable influenced by other variables outside the model study.