This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion. The samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The population of this study is132. The samples used are 28 companies selected by random sampling method during the observation period of 3 (three) years. Data was analyzed using logistic regression analysis model. The results show that the financial condition, audit quality and opinion shopping significantly influence the acceptance of going concern audit opinion.
ABSTRAKPenelitian ini merupakan penelitian kuantitatif untuk menguji pengaruh pengendalian internal, moralitas individu personal culture terhadap kecurangan (fraud) akuntansi. Objek penelitian ini adalah Organisasi Perangkat Daerah (OPD) Provinsi Gorontalo. Pengambilan sampel menggunakan metode purposive sampling melalui metode survey. Hasil penelitian ini menunjukkan Pengendalian Internal berpengaruh negatif dan signifikan terhadap kecurangan akuntansi. Moralitas Individu berpengaruh negatif tidak signifikan terhadap kecurangan akuntansi. Personal Culture berpengaruh positif tidak signifikan terhadap kecurangan akuntansi.
ABSTRACTThis research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.
Abstrak Penelitian ini bertujuan mengungkap pengelolaan zakat perusahaan pada Bosowa Group Financial Service Makassar. Metode yang digunakan adalah deskripsi kualitatif dengan pendekatan studi kasus. Informan meliputi perusahaan asuransi dan multifinance. Hasil penelitian menunjukkan bahwa perhitungan zakat pada Bosowa Group dilakukan ketika jumlah laba perusahaan memenuhi nisab yang dihitung berdasarkan ketentuan 2,5%. Ketika perusahaan tidak mendapatkan laba, maka pengeluaran kegiatan amal diakui sebagai sedekah. Bosowa Group mengikuti model perhitungan dan pengelolaan zakat dari Syarikat Tafakul Malaysia Sdn Berhand.
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