| dc.contributor |
Fakultas Ekonomi |
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| dc.contributor |
|
|
| dc.creator |
Wuryastuti, Hanifah |
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| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-01-29 |
|
| dc.date.accessioned |
2019-09-12T07:04:59Z |
|
| dc.date.available |
2019-09-12T07:04:59Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10367 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24718 |
|
| dc.description |
Abstract. This study aims to: 1) the influence of morality on the tendency of fraud and 2) the influence of motivation on the tendency of fraud. Sampling is done by using purposive sampling technique, that is not all population is taken as sample. This study used a sample of three private universities in Bandung with 102 respondents. The research method used is descriptive research method with quantitative approach. Hypothesis testing is done by multiple linear regression method using SPSS software version 22. Data method using questionnaires done by spreading the questionnaire link to the respondents through social media. The results of this study indicate: 1) the criminal level of individual morality against the tendency of fraud, 2) the motivation not to go to school for cheating. Suggestions for further research to classify research with additional research sites, and increase the number of respondents. In addition, it is suggested to further research to add research variables such as obedience rules, internal control systems, and other variables that may affect fraud.Keywords: Morality, Motivation, Fraud Trend Abstrak. Penelitian ini bertujuan untuk menguji: 1) pengaruh moralitas terhadap kecenderungan kecurangan dan 2) pengaruh motivasi terhadap kecenderungan kecurangan. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, yaitu tidak semua populasi dijadikan sampel. Penelitian ini menggunakan sampel sebanyak tiga perguruan tinggi swasta di Kota Bandung dengan 102 responden. Metode penelitian yang digunakan adalah metode penelititan deskriptif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan metode regresi liner berganda menggunakan software SPSS versi 22. Metode pengumpulan data menggunakan kuesioner yang dilakukan dengan cara menyebar link kuesioner kepada para responden melalui sosial media. Hasil penelitian ini menunjukkan bahwa : 1) tingkat penalaran moralitas individu berpengaruh terhadap kecenderungan kecurangan, 2) motivasi tidak berpengaruh terhadap kecenderungan kecurangan. Saran bagi penelitian selanjutnya untuk memperlus cakupan penelitian dengan menambahkan lokasi penelitian, dan menambah jumlah responden. Selain itu disarankan bagi penelitian selanjutnya untuk menambahkan variabel penelitian seperti ketaatan aturan, sistem pengedalian internal, dan variabel-variabel lainnya yang mungkin dapat berpengaruh terhadap kecenderungan kecurangan (fraud).Kata Kunci: Moralitas, Motivasi, Kecenderungan Kecurangan |
|
| dc.description |
This study aims to: 1) the influence of morality on the tendency of fraud and 2) the influence of motivation on the tendency of fraud. Sampling is done by using purposive sampling technique, that is not all population is taken as sample. This study used a sample of three private universities in Bandung with 102 respondents. The research method used is descriptive research method with quantitative approach. Hypothesis testing is done by multiple linear regression method using SPSS software version 22. Data method using questionnaires done by spreading the questionnaire link to the respondents through social media. The results of this study indicate: 1) the criminal level of individual morality against the tendency of fraud, 2) the motivation not to go to school for cheating. Suggestions for further research to classify research with additional research sites, and increase the number of respondents. In addition, it is suggested to further research to add research variables such as obedience rules, internal control systems, and other variables that may affect fraud. |
|
| dc.format |
application/pdf |
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| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10367/pdf |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 470-475 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 470-475 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Moralitas, Motivasi, Kecenderungan Kecurangan |
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| dc.subject |
|
|
| dc.subject |
Keywords: Morality, Motivation, Fraud Trend |
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| dc.title |
Pengaruh Moralitas Individu dan Motivasi Terhadap Kecenderungan Kecurangan The Influence of Individual Morality and Motivation to Fraud Trend |
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| dc.title |
Pengaruh Moralitas Individu dan Motivasi terhadap Kecenderungan Kecurangan |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
|
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