Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

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Field Value
 
Title Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud
 
Creator Hariyanti, Ika
 
Subject
Internal control, perception of justice, employee fraud.
 
Description This research aims to analyze the perception of organizational justice on employeefraud moderated by the quality of the internal control procedures of manufacturecompany in Semarang. The factors which affect the quality of internal controlprocedures is ethical corporate environment, risk management training, internalaudit activities, suitability compensation and power leadership. The population ofthis research is the top management level at the manufacture company in Semarang.The sampling technique is random sampling. 32 samples used in this research andOLS regression analysis with SPSS 19 version program. The results of this researchverify that quality of internal control procedures positively moderate the relationbetween perception of organizational justice and employee fraud. Ethical corporateenvironment and risk management training has a positive and not significant to thequality of internal control procedures. Internal audit activities has positive andsignificant to the quality of internal control procedures. Suitability compensationand power leadership has a negative and significant to the quality of interna controlprocedures.
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2020-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format application/pdf
 
Identifier https://jurnal.unimus.ac.id/index.php/MAX/article/view/5911
10.26714/mki.v10i1.5911
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 10, No 1 (2020): Articles; 1-11
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/5911/5222
 
Rights Copyright (c) 2020 MAKSIMUM
 

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