ANALISIS PENGARUH PENERAPAN ETHICAL LEADERSHIP DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN TERJADINYA KECURANGAN (FRAUD) AKUNTANSI
(STUDI EMPIRIS ORGANISASI MAHASISWA
STIE PERBANAS SURABAYA)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MUSTAFIDA, NURUL
Subject
657.45 - AUDITING
Datestamp
2017-07-06 01:06:49
Abstract :
Accounting fraud is fraudulent financial reporting are intentionally committed by the perpetrator to deceive the users. Accounting fraud tendency in influenced by faktors such as ethical leadership and internal control. The objective of this research is to analysis the effect of ethical leadership and internal control on the tendency of accounting fraud at the student organization of STIE Perbanas Surabaya. The respondents in the present study were the active students who followed the student organization of STIE Perbanas Surabaya and listed in SK Institute for the period 2015/2016. The respondents used as the sample totaled 100. The data were collected using questionnaire made up of 5 instruments with likert scale. From totaled 100 questionnaire was distributed, there are 83 questionnaire were returned and analyzed. The data were analyzed using SmartPLS 2.0 software. The test of validity and reliability were analyzed using outer model and the tests of hypothesis were analyzed using inner model. The result of the study showed that (1) ethical leadership affected on the tendency of accounting fraud; (2) internal control affected on the tendency of accounting fraud. The tendency of accounting fraud will decrease if the ethical leadership and internal control is higher at student organization. Key Words: Ethical Leadership, Internal Control, Tendency of Accounting Fraud
Accounting fraud is fraudulent financial reporting are intentionally committed by the perpetrator to deceive the users. Accounting fraud tendency in influenced by faktors such as ethical leadership and internal control. The objective of this research is to analysis the effect of ethical leadership and internal control on the tendency of accounting fraud at the student organization of STIE Perbanas Surabaya. The respondents in the present study were the active students who followed the student organization of STIE Perbanas Surabaya and listed in SK Institute for the period 2015/2016. The respondents used as the sample totaled 100. The data were collected using questionnaire made up of 5 instruments with likert scale. From totaled 100 questionnaire was distributed, there are 83 questionnaire were returned and analyzed. The data were analyzed using SmartPLS 2.0 software. The test of validity and reliability were analyzed using outer model and the tests of hypothesis were analyzed using inner model. The result of the study showed that (1) ethical leadership affected on the tendency of accounting fraud; (2) internal control affected on the tendency of accounting fraud. The tendency of accounting fraud will decrease if the ethical leadership and internal control is higher at student organization. Key Words: Ethical Leadership, Internal Control, Tendency of Accounting Fraud
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