Artikel Ilmiah : P2CD13035 a.n. SETYA KURNIAWAN

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NIMP2CD13035
NamamhsSETYA KURNIAWAN
Judul ArtikelAnalisis Fraud Diamond terhadap Kecurangan Aset Tetap pada Satuan Kerja Perangkat Daerah di Wilayah Kabupaten Purbalingga
Abstrak (Bhs. Indonesia)The purpose of the study to determine the effect of pressure, opportunity, rationalization and capability to the fixed assets fraud. Questionnaire was used to collect data to the administrators of the goods on the government regional work units in Purbalingga Regency. The total sample population of 124 respondents out of 180 administrators goods. Based on the analysis of influence test showed opportunity, rationalization, and capability to positive influence on the fixed assets fraud. But the research showed that pressure did not positive influence on the fixed assets fraud.
Abtrak (Bhs. Inggris)The purpose of the study to determine the effect of pressure, opportunity, rationalization and capability to the fixed assets fraud. Questionnaire was used to collect data to the administrators of the goods on the government regional work units in Purbalingga Regency. The total sample population of 124 respondents out of 180 administrators goods. Based on the analysis of influence test showed opportunity, rationalization, and capability to positive influence on the fixed assets fraud. But the research showed that pressure did not positive influence on the fixed assets fraud.

Kata kuncifraud diamond, pressure, opportunity, rationalization, capability, fixed assets fraud.
Pembimbing 1Dr. Adi Wiratno, MM, Ak
Pembimbing 2Dr. Bambang Setyobudi Irianto, M.Si, Ak
Pembimbing 3
Tahun2016
Jumlah Halaman20
Tgl. Entri2016-04-08 20:57:33.435902
Cetak Bukti Unggah
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