Pengaruh Motivasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada OPD Kota Solok)

Novita Sari, Witra Maison, Lili Wahyuni
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Abstract

The study aims to find out how much motivation influences the tendency of accounting fraud in the Solok City Regional Apparatus Organization. The research sample of 72 respondents consisted of the Head, Head of Finance, and treasurer in each OPD in Solok City.   Data collection used a questionnaire with a Likert scale.  Data analysis was carried out using simple linear regression analysis. The results of data analysis showed that overall, there was no significant influence of motivation on the tendency of accounting fraud in the Solok City regional apparatus organization
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动机对会计欺诈倾向的影响(对索洛克市 OPD 的实证研究)
本研究旨在了解动机对索洛克市地区器械组织会计欺诈倾向的影响程度。研究样本由 72 名受访者组成,包括索洛克市各业务部门的负责人、财务主管和财务主管。 数据收集采用李克特量表问卷调查法。 数据分析采用简单线性回归分析法。数据分析结果表明,总体而言,动机对索洛克市地区机构组织的会计欺诈倾向没有显著影响
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