ANALISIS GAYA KOGNITIF DALAM KEINGINAN MENDETEKSI FRAUD (STUDI PADA MAHASISWA AKUNTANSI)

AYUNANI, MELIN MELINDA and Yusnaini, Yusnaini and Efriandy, Iwan (2022) ANALISIS GAYA KOGNITIF DALAM KEINGINAN MENDETEKSI FRAUD (STUDI PADA MAHASISWA AKUNTANSI). Undergraduate thesis, Universitas Sriwijaya.

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Abstract

The purpose of this study is to find out and analyze whether there are differences in field dependent cognitive style and field independent cognitive style in the desire to detect fraud in accounting students at the Faculty of Economics, Sriwijaya University consisting of undergraduate students, D3, S1 from D3 and accounting profession education (PPAk). The research population is the students of the Faculty of Economics, Sriwijaya University and the number of samples is 234 students, the sample selection is used by purposive sampling method. The results of this study indicate that there are differences in field dependent cognitive style and field independent cognitive style in the desire to detect fraud in accounting students at the Faculty of Economics, Sriwijaya University consisting of undergraduate students, D3, S1 from D3 and accounting profession education (PPAk). This is because the average desire to detect fraud in accounting students who have a field dependent cognitive style is 47.88 and the average desire to detect fraud in a group of accounting students who have a field independent cognitive style is 51.69. Keywords: field dependent cognitive style, field independent cognitive style, desire to detect fraud

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	gaya kognitif field dependent, gaya kognitif field independent, keinginan mendeteksi fraud
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Melin Melinda Ayunani
Date Deposited:	02 Sep 2022 03:09
Last Modified:	02 Sep 2022 03:09
URI:	http://repository.unsri.ac.id/id/eprint/78246

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