PENGARUH PENERAPAN REWARD AND PUNISHMENT TERHADAP KEPUTUSAN MELAKUKAN PRAKTIK AKUNTANSI KREATIF (STUDI PADA KARYAWAN DIVISI ADMINISTRASI KEUANGAN PT PUSRI PALEMBANG) Total View This Week0
Institusion
Universitas Sriwijaya
Author
LASEPTA, BINA DP, Rina Tjandrakirana
Subject
HG4301-4480.9 Trust services. Trust companies
Datestamp
2023-04-14 04:21:07
Abstract :
This study aims to examine the effect of applying reward and punishment on decisionsin carrying out creative accounting practicesat the Financial Administration Division of PT PUSRI Palembang. The research sample was 85 people, with the sampling method using a saturated sample. Data collection technique(direct distribution method), namely directly visiting respondents to submit and re-collect the questionnaire. Dataanalysis inthis study used simple linear regressionwith the SPSS software program. The results of the study stated that the reward and punishment applied to the Financial Administration Division of PT PUSRI Palembang did not affect the decisions of its employees in carrying out creative accounting practices.