影响会计舞弊倾向的因素分析(以昆宁安县村镇银行为例)

D. Harjadi, A. Hamzah, D. Fatmasari
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引用次数: 0

摘要

本研究旨在找出并分析影响库宁安县村镇银行会计舞弊倾向的因素。本研究采用描述性和验证性研究方法。本研究选取了九十五名在库宁安县的BUMN银行员工。使用的数据分析技术是使用Lisrel的多元回归分析。结果表明,信息不对称对会计舞弊倾向有正向影响,精神智力对会计舞弊倾向有负向影响,领导道德对会计舞弊倾向无影响,薪酬适宜性对会计舞弊倾向有负向影响,良好治理对会计舞弊倾向无影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency )
This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud.
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