PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR

PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR

This research aimed to get empirical evidence about the influence of internal controls and the integrity of the accounting fraud at SKPD tendency City Denpasar. The theory used in this study is the Attribution Theory and Fraud Triangle Theory. The population in this study were employees SKPD Denpasa...

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Bibliographic Details
Main Authors: Kadek Yuli Kurnia Dewi, Ni Made Dwi Ratnadi
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-02-01
Series:E-Jurnal Akuntansi
Subjects:
internal control
integrity
accounting fraud
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21131
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spelling doaj-182603ed57154d45b8990f31fcd514152020-11-24T23:42:14ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-02-0191794121131PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASARKadek Yuli Kurnia Dewi0Ni Made Dwi Ratnadi1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThis research aimed to get empirical evidence about the influence of internal controls and the integrity of the accounting fraud at SKPD tendency City Denpasar. The theory used in this study is the Attribution Theory and Fraud Triangle Theory. The population in this study were employees SKPD Denpasar. The samples used were 60 respondents to the sampling technique nonprobability sampling with purposive sampling. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal controls and the integrity of a negative effect of the accounting fraud at SKPD Denpasar.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21131internal controlintegrityaccounting fraud
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Kadek Yuli Kurnia Dewi
Ni Made Dwi Ratnadi
spellingShingle Kadek Yuli Kurnia Dewi
Ni Made Dwi Ratnadi
PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR
E-Jurnal Akuntansi
internal control
integrity
accounting fraud
author_facet Kadek Yuli Kurnia Dewi
Ni Made Dwi Ratnadi
author_sort Kadek Yuli Kurnia Dewi
title PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR
title_short PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR
title_full PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR
title_fullStr PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR
title_full_unstemmed PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR
title_sort pengaruh pengendalian internal dan integritas pada kecenderungan kecurangan akuntansi satuan kerja perangkat daerah kota denpasar
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-02-01
description This research aimed to get empirical evidence about the influence of internal controls and the integrity of the accounting fraud at SKPD tendency City Denpasar. The theory used in this study is the Attribution Theory and Fraud Triangle Theory. The population in this study were employees SKPD Denpasar. The samples used were 60 respondents to the sampling technique nonprobability sampling with purposive sampling. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal controls and the integrity of a negative effect of the accounting fraud at SKPD Denpasar.
topic internal control
integrity
accounting fraud
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21131
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