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INTEGRITAS AUDITOR TERHADAP PENCEGAHAN KECURANGAN DENGAN PERAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi pada Badan Pengawasan Keuangan dan Pembangunan di Semarang Jawa Tengah)

ABSTRACT

This research aims to determine auditor integrity in preventing conditions
with the role of organizational commitment as a moderating variable. The
dependent variable in this research is condition prevention, while the independent
variable is auditor integrity and the moderating variable is the role of
organizational commitment.
The population in this study were all active auditors of the Financial and
Development Supervisory Agency in Semarang, Central Java. The sampling
technique used convenience sampling/accidental sampling and a sample of 50
respondents was obtained. This research uses a questionnaire as data collection
material, which is analyzed with the help of SPSS 23 software. And the data analysis
used to test the hypothesis is using moderated regression analysis techniques..
The results of the analysis show that auditor integrity has a positive effect
on fraud prevention, and organizational commitment cannot moderate auditor
integrity on fraud prevention.
Keywords: Auditor Integrity, Fraud Prevention, Organizational Commitment

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 LAI i 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 104 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2 LAI i 24
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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