Pengaruh Orientasi Kognitif Terhadap Kesalahan Pelaporan dengan Sistem Pengendalian Manajemen sebagai Variabel Moderasi

Authors

  • Ferlyani Adilla Haque
  • Grace Tianna Solovida

DOI:

https://doi.org/10.31942/akses.v17i2.7466

Keywords:

cognitive orientation, misreporting and management control system

Abstract

The purpose of this study was to determine the effect of cognitive orientation on misreporting with the management control system as a moderating variable. This study used a sample of 67 postgraduate Management Master students at Pancasakti University, Tegal. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. Data analysis was performed using 2X2 analysis of variance (ANOVA) with the help of SPSS 16 software. The test results show that the management control system has a positive and significant effect on misreporting. Cognitive orientation has a positive and significant effect on misreporting.

Downloads

Published

2022-11-02

Issue

Vol. 17 No. 2 (2022): AKSES: JURNAL EKONOMI DAN BISNIS

Section

Articles

License

Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). Open Access Policy