PENGARUH SIFAT MACHIAVELLIAN, PRESSURE, DAN OPPORTUNITY TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI KASUS PADA PNS DI DKI JAKARTA)

VENIKA MITHA ALFIANA, . (2024) PENGARUH SIFAT MACHIAVELLIAN, PRESSURE, DAN OPPORTUNITY TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI KASUS PADA PNS DI DKI JAKARTA). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Sifat Machiavellian, Pressure, dan Opportunity Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada PNS di DKI Jakarta). Penelitian ini meggunakan metode kuantitatif dengan teknik penentuan sampel yaitu purposive sampling. Responden yang digunakan sebanyak 88 responden Pegawai Negeri Sipil (PNS) bagian keuangan di Badan Pendapatan Daerah (Bapenda) DKI Jakarta. Pengumpulan data yang digunakan yaitu melalui penyebaran kuesioner Google Form. Data diolah dengan menggunakan software SPSS 26 dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Sifat Machiavellian berpengaruh terhadap kecenderungan kecurangan akuntansi, Pressure berpengaruh terhadap kecenderungan kecurangan akuntansi, dan Opportunity berpengaruh terhadap kecenderungan kecurangan akuntansi. ***** This research aims to analyze the influence of Machiavellian traits, pressure and opportunities on accounting fraud tendencies (case study of civil servants in DKI Jakarta). This research uses quantitative methods with a sampling technique, namely purposive sampling. The respondents used were 88 Civil Servant (PNS) respondents in the finance department at the DKI Jakarta Regional Revenue Agency. Data collection used was through distributing Google Form questionnaires. Data were processed using SPSS 26 software and analyzed using multiple linear regression analysis. The research results show that Machiavellian traits influence the tendency for accounting fraud, Pressure influences the tendency for accounting fraud, and Opportunity influences the tendency for accounting fraud.

Item Type: Thesis (Sarjana)
Additional Information: 1). Dr. Indra Pahala, M.Si. ; 2). Dr. Etty Gurendrawati, M.Si., Ak.
Subjects: Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Ilmu Sosial > Keuangan Negara
Divisions: FE > S1 Akuntansi
Depositing User: Venika Mitha Alfiana .
Date Deposited: 09 Sep 2024 00:38
Last Modified: 09 Sep 2024 00:38
URI: http://repository.unj.ac.id/id/eprint/50834

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