Nurfaliani, Sely Indah (2022) PENGARUH SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, DAN TEKNOLOGI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI KOTA CILEGON). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
ABSTRACT The purpose of this study is to see how human resources, accounting information systems, and information technology affect the tendency of accounting fraud. This type of research is quantitative, and the data used are primary data sourced from questionnaires distributed to several manufacturing companies in Cilegon City according to the sample criteria using proposive sampling. The sample of this research is middle management and low management manufacturing companies located in Cilegon City. Of the 120 questionnaires distributed, only 54 were processed. the data in this study were analyzed with the help of IBM SPSS software version 23. The results of the research obtained are Human Resources, Accounting Information Systems, and Information Technology partially have a positive adnd significant effect on the tendency of accounting fraud. Keywords: Human resources, accounting information systems, information technology, accounting fraud tendencies.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk melihat bagaimana sumber daya manusia, sistem informasi akuntansi, dan teknologi informasi mempengaruhi terjadinya kecenderungan kecurangan akuntansi. Jenis penelitian ini, yaitu kuantititatif, dan data yang digunakan adalah data primer yang bersumber dari kuesioner yang disebar ke beberapa perusahaan manufaktur di Kota Cilegon sesuai kriteria sampel yang menggunakan proposive sampling. Sampel penelitian ini adalah middle managemen dan low managemen perusahaan manufaktur yang berada di Kota Cilegon. Dari 120 kuesioner yang disebar hanya 54 kuesioner yang dapat diolah. data dalam penelitian ini dianalisa dengan bantuan software IBM SPSS versi 23. Hasil dari penelitian yang didapat adalah sumber daya manusia, sistem informasi akuntansi, dan teknologi informasi secara parsial berpengaruh secara positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Kata kunci: Sumber daya manusia, sistem informasi akuntansi, teknologi informasi, kecenderungan kecurangan akuntansi. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Sely Indah Nurfaliani | |||||||||
| Date Deposited: | 23 Dec 2022 14:49 | |||||||||
| Last Modified: | 23 Dec 2022 14:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18863 |
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