PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PT. PEGADAIAN PERSERO SURAKARTA
Abstract: This study aims to
determine the factors that influence the tendency of accounting fraud and
determine what factors most influence on the tendency of the accounting fraud
at PT. Pegadaian. The research instrument in this study was a questionnaire on
the scatterplot directly to managers, managers and financial staff Pegadaian
Area Surakarta. The data analysis technique used is the test data quality,
classic assumption test and multiple linear regression analysis. Results of the
dependent variable in this case the tendency of accounting fraud amounting to
31.7% by independent variable. This can be seen from the value of Adjusted R
Square of 0.317. While 68.3% of dependent variable influenced by other
variables outside the model study.
Keywords: Accounting Fraud
Trends, Pawnshop, Surakarta
Penulis: Lilik Lia Arista
Kode Jurnal: jpmanajemendd151571
