Pangestutie, Indhira Ayustina (2018) Pengaruh Efektivitas Pengendalian Internal, Asimetri Informasi Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) (Studi Kasus Pada Opd Di Kabupaten Blitar). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kecenderungan kecurangan. Penelitian ini menggunakan tiga variabel independen yaitu efektivitas pengendalian internal, asimetri informasi, dan implementasi good governance, serta menggunakan variabel dependen yaitu kecenderungan kecurangan. Objek penelitian ini adalah Pejabat Penatausahaan Keuangan, Kepala Sub Bagian Keuangan, dan Staff Sub Bagian Keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Blitar. Data dari penelitian ini diperoleh dengan menyebar kuesioner kepada 76 responden melalui metode nonprobability sampling. Data dianalisis menggunakan Structural Equation Modelling dengan Partial Least Square. Hasil pengujian menunjukkan bahwa efektivitas pengendalian internal tidak berpengaruh negatif terhadap kecenderungan kecurangan, sedangkan implementasi good governance berpengaruh negatif terhadap kecenderungan kecurangan. Variabel asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan.
English Abstract
This study aims to examine the factors that influence tendency of fraud. This study uses three independent variables, which are effectiveness of internal control, information asymmetry, the implementation of good governance, as well as using the dependent variable of tendency of fraud. The object of this study is financial administration employees along with the staff at the Regional Organization (OPD) of Blitar Regency. Data from this study were obtained by distributing questionnaires to 76 respondents. Respondents were determined using the probability sampling method. Data were analyzed using Structural Equation Modeling with Partial Least Square. The test results show that effectiveness of internal control does not have a negative effect on tendency of fraud, and implementation of good governance have a negative effect on the tendency of fraud. Information asimmetry has a positive effect on tendency of fraud
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/697/051900192 |
| Uncontrolled Keywords: | efektivitas pengendalian internal, asimetri informasi, implementasi good governance, kecenderungan kecurangan, Effectiveness Internal Control, Asymmetry Information, And Implementation Of Good Governance Toward Preferency of Fraud |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.47 Business security and intelligence > 658.473 Physical security |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 17 Oct 2019 04:17 |
| Last Modified: | 20 Oct 2021 14:28 |
| URI: | http://repository.ub.ac.id/id/eprint/164869 |
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