eprintid: 60664
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/06/64
datestamp: 2023-10-06 04:32:36
lastmod: 2023-10-06 04:32:36
status_changed: 2023-10-06 04:32:36
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Nila Hanik Atun Ni’mah, NIM.: 19108040058
title: ANALISIS FAKTOR YANG MEMENGARUHI NIAT PRAKTISI AKUNTANSI MELAKUKAN KECURANGAN LAPORAN KEUANGAN
ispublished: pub
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Niat Melakukan Kecurangan, Fraud Hexagon, Akuntan
note: Rosyid Nur Anggara Putra, S.Pd., M.Si
abstract: This study aims to determine the factors that influence the intention of accounting practitioners to commit financial statement fraud. This type of research is quantitative research. The population used is a company accountant residing in Yogyakarta. The sampling technique in this study used a purposive sampling method using a sample of 110 accountants in Yogyakarta. Testing the research hypothesis was carried out using the Partial Least Square (PLS) based Structural Equation Model (SEM) approach. data analysis adopted the SmartPLS application version 3.0. The results of this study state that capability and arrogance have a significant positive effect on the intention to commit fraud. Opportunity have a significant negative effect on the intention to commit fraud. Meanwhile, pressure, rationalization and collusion have no effect on the intention to commit fraud
date: 2023-07-18
date_type: published
pages: 140
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Nila Hanik Atun Ni’mah, NIM.: 19108040058  (2023) ANALISIS FAKTOR YANG MEMENGARUHI NIAT PRAKTISI AKUNTANSI MELAKUKAN KECURANGAN LAPORAN KEUANGAN.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/60664/1/19108040058_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/60664/2/19108040058_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf