Katalog Online Perpustakaan

Detail Katalog

Pengarang

PARAMITA PUSPITADEWI

Subject

FINANCIAL ACCOUNTING

[Abstrak]

This study aims to test the moderating effect of internal quality control procedures on the relationship between perceptions of organizational justice and employee fraud. This research also aims to test the effects of five organizational factors, namely: environmental ethics, internal audit activity, the risk management training, communication and information, and monitoring on the quality of internal control procedures. This study was conducted using the survey method of internal auditor of Universitas Surabaya, Universitas Kristen Petra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala. Where in this study, developed two models. The first model test using Linier regression analysis, and testing the second model using residual test. The results showed that the first model reveals that the environmental ethics affect the quality of internal control procedures but has a negative coefficient, internal audit activity and monitoring affect the quality of internal control procedures but has a positive coefficient. And risk management training and communication and information not affect the quality of internal control procedures. Then in the second model suggests that reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud
Keywords : Quality of internal control procedures, fraud, ethics, employees, Auditing, monitoring, communication, information, risk management

Pembimbing

SONI AGUS IRWANDI

Penguji

  1. NANANG SHONHADJI
  2. PEPIE DIPTYANA
  3. SONI AGUS IRWANDI

    Bahasa

    Nomor Klas

    SKR.PUS.144.12

    [Berkas]

    1. 6813_SKRIPSI.pdf
    2. 6813_ARTIKEL ILMIAH.pdf