PENGARUH PERSEPSI MAHASISWA AKUNTANSI MENGENAI KOMPENSASI REWARD DAN PUNISHMENT TERHADAP KECURANGAN PELAPORAN KEUANGAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (STUDI EKSPERIMEN PADA MAHASISWA AKUNTANSI ANGKATAN 2017 UNIVERSITAS ISLAM KUANTAN SI
Abstract
The purposes of this research are to find out: (1) the effect of accounting students perceptions of reward compensation on financial reporting fraud, (2) the effect of accounting students perceptions of punishment compensation on financial reporting fraud, (3) Work Motivation Moderates the Effect of Accounting Students Perceptions on Reward Compensation on Fraudulent Financial Reporting, and (4) Work Motivation Moderates the Effect of Accounting Students Perceptions on Punishment Compensation on Financial Reporting Fraud.
This research is experiment research using 2x2 factorial experimental design beetwen subject. The Population of research is accounting student of Islamic Universiy of Kuantan Singingi as many as 39 students.
The results of the research and hypothesis testing showed that partially the reward variable had a significant effect on fraudulent financial reporting with a significance value of 0.001 < 0.050, and the punishment variable had a significant effect on fraudulent financial reporting with a significance value of 0.022 < 0.050. Likewise, it was found that the work motivation variable could moderate the effect of reward compensation on fraudulent financial reporting with a significance value of 0.006 > 0.050, and the work motivation variable could moderate the effect of punishment compensation on fraudulent financial reporting with a significance value of 0.004 < 0.050.
