Tekanan Ketaatan, Kompleksitas Tugas Dan Monitoring: Pengaruhnya Terhadap Kecenderungan Kecurangan Akuntansi: studi Pada Staf Kementrian Keuangan Republik Demokratik Timor-Leste

Main Author: Da Silva, Eugenio Goncalves
Other Authors: Utami, Intiyas
Format: Thesis application/pdf
Bahasa: ind
Terbitan: Magister Akuntansi Program Pascasarjana UKSW , 2016
Subjects:
Online Access: http://repository.uksw.edu/handle/123456789/7106
Daftar Isi:
  • The tendency of accounting fraud has grown in many countries, including in Timor-Leste. Cheating includes deliberate illegal actions, then hidden and benefit by changing the form into cash or other valuables. The purpose of this study to provide empirical evidence regarding the independent variables are pressure obedience, complexity of the task and monitoring its effect on the dependent variable is the tendency of the accounting fraud at the staff ministry of finance of the democratic republic of Timor-Leste. The sampling technique used purposive sampling with a sample size of 120 staff. The method of data collection was done by using a questionnaire. Data were analyzed using quantitative approach and test equipment used is multiple linear regression analysis (multiple regressions). From the first hypothesis testing showed no influence pressure adherence to the tendency of accounting fraud and the second hypothesis testing showed no effect of task complexity on the tendency of the accounting fraud while the third hypothesis testing showed the effect of monitoring the tendency of accounting fraud.