DAMPAK LOCUS OF CONTROL PADA PENGARUH \nMORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Bibliographic record
Abstract
Penelitian ini bertujuan untuk menguji pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi dengan locus of control sebagai variabel moderasi. \nPenelitian ini bersifat eksplanasi. Sampel dalam penelitian ini adalah para manajer akuntansi yang bekerja pada perusahaan manufaktur di kawasan industri PT Surabaya Industrial Estate (SIER) Surabaya yang berjumlah 56 orang. Teknik pengumpulan data menggunakan kuesioner. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari survei dengan kuesioner dalam bentuk print out. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS) menggunakan software SmartPLS 2.0. \nHasil penelitian ini menunjukkan bahwa (1) moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan akuntansi, (2) pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi, (3) locus of control internal tidak memoderasi pengaruh moralitas individu terhadap kecenderungan kecurangan akuntansi, (4) locus of control eksternal memoderasi pengaruh pengendalian internal terhadap kecenderungan kecurangan akuntansi. \nKata kunci : moralitas individu, pengendalian internal, kecurangan akuntansi, locus of control internal, locus of control eksternal.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.000 |
| Meta-epidemiology (narrow) | 0.002 | 0.003 |
| Meta-epidemiology (broad) | 0.003 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.003 | 0.001 |
| Research integrity | 0.001 | 0.003 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".