BAB V. SIMPULAN, IMPLIKASI, KETERBATASAN DAN SARAN
5.3. Keterbatasan dan Saran
Penelitian ini memiliki keterbatasan-keterbatasan sebagai berikut: 1. Sampel penelitian yang digunakan dalam penelitian ini adalah pada 1
area/wilayah yaitu area III Sumbagsel sehingga hasil penelitian ini belum menunjukkan kondisi yang sama pada 10 area yang lain.
57
2. Instrumen “kecurangan” dalam penelitian ini tidak terlalu kuat untuk
menjelaskan kecurangan sehingga pada penelitian berikutnya sebaiknya dicarikan instrumen lain yang lebih kuat.
3. Variabel-variabel penelitian yang mempengaruhi kecurangan akuntansi dalam penelitian ini terbatas pada sistem pengendalian internal dan sistem bonus sehingga hasil penelitian juga terbatas pada faktor-faktor tersebut.
4. Penelitian seluruh variabel dilakukan berdasarkan persepsi responden dan bersifat subjektif, dimana hal ini akan menimbulkan masalah jika persepsi responden berbeda dengan keadaan sesungguhnya.
5.4 Saran
1. Penelitian selanjutnya disarankan untuk dapat dilakukan di seluruh wilayah kerja / area PT Pos Indonesia (Persero) sehingga hasilnya lebih komprehensif dan menunjukkan kondisi PT Pos Indonesia (Persero) secara keseluruhan. 2. Penelitian selanjutnya disarankan untuk memasukkan faktor-faktor lain yang
mempengaruhi kecurangan akuntansi sehingga hasil penelitian lebih komprehensif.
3. Penelitian disarankan untuk menggunakan instrumen yang lebih kuat sehingga bias informasi yang diakibatkan oleh persepsi responden dapat diminimalisir.
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