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The Influence of Conformity Compensation and Organization Commitment on Cheating Detection (A Survey on 3 Indonesian State Owned Enterprises (BUMN) in Bandung)

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dc.contributor
dc.contributor
dc.creator Wicaksana, Vidi
dc.creator Purnamasari, Pupung
dc.creator Gunawan, Hendra
dc.date 2016-02-20
dc.date.accessioned 2019-09-12T07:04:57Z
dc.date.available 2019-09-12T07:04:57Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3088
dc.identifier.uri http://hdl.handle.net/123456789/24690
dc.description This research aims to provide an emirical evidence of the influence of conformity compensation and organization committment simultaneously and partially to cheating detection. This research is brought up due to the reality that not every employee is able to take an ealy detection of company asset misuse. This research uses primer data taken from questionaire filled out by respondents as many as 40 employees of 3 Indonesian State Owned Enterprises (BUMN) in Bandung. The data collecting is done through a direct visit to respondents to ask them to fill out the questionaire. The research hypothesis is tested through a multiple linear regression analysis model. Based on the data analysis using multiple linear regression analysis model, it is known that conformity compensation and organization committment influence cheating detection.The research result shows that the conformity compensation and organization culture are simultaneously and partially influential to the cheating detection.
dc.description Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kesesuaian kompensasi dan komitmen organisasi baik secara simultan  maupun parsial terhadap pendeteksian kecurangan. Penelitian ini dilatarbelakangi oleh kenyataan bahwa tidak semua pegawai mampu melakukan deteksi awal atas penyalahgunaan asset perusahaan.Penelitian ini menggunakan data primer yang diperoleh melalui kuisioner yang diisi oleh responden yaitu pegawai pada 3 BUMN di Kota Bandung yang berjumlah 40 orang. Pengumpulan data dilakukan dengan mendatangi langsung para responden untuk mengisi kuesioner penelitian. Hipotesis penelitian ini diuji dengan menggunakan model analisis regresi linier berganda. Berdasarkan hasil pengolahan regresi linier berganda diketahui bahwa kesesuaian kompensasi dan komitmen organisasi berpengaruh terhadap pendeteksian kecurangan. Hasil penelitian ini menunjukkan bahwa kesesuaian kompensasi dan komitmen organisasi secara bersama-sama maupun parsial berpengaruh terhadap pendeteksian kecurangan.
dc.format application/pdf
dc.language ind
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3088/pdf
dc.source Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 143-152
dc.source Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 143-152
dc.source 2460-6561
dc.subject Proceedings of Accounting
dc.subject conformity compensation , organization commitment, and cheating detection
dc.subject Prosiding Akuntansi
dc.subject Kesesuaian Kompensasi;Komitmen Organisasi;Pendeteksian Kecurangan
dc.title The Influence of Conformity Compensation and Organization Commitment on Cheating Detection (A Survey on 3 Indonesian State Owned Enterprises (BUMN) in Bandung)
dc.title Pengaruh Kesesuaian Kompensasi dan Komitmen Organisasi Terhadap Pendeteksian Kecurangan(Survey pada 3 Kantor BUMN di Kota Bandung)
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type quantitative
dc.type Kuantitatif


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