Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental
<p><em>The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 u...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2017-07-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/2899 |
| _version_ | 1811340752165273600 |
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| author | Muhammad Harry Krishna Mulia Rahmat Febrianto Rayna Kartika |
| author_facet | Muhammad Harry Krishna Mulia Rahmat Febrianto Rayna Kartika |
| author_sort | Muhammad Harry Krishna Mulia |
| collection | DOAJ |
| description | <p><em>The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.</em></p> |
| first_indexed | 2024-04-13T18:46:34Z |
| format | Article |
| id | doaj.art-b315bc8e0a5c4480a658817caa026815 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-04-13T18:46:34Z |
| publishDate | 2017-07-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-b315bc8e0a5c4480a658817caa0268152022-12-22T02:34:34ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132017-07-0118219820810.18196/jai.1802832171Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi EksperimentalMuhammad Harry Krishna Mulia0Rahmat Febrianto1Rayna Kartika2Dinas Pendidikan Kota Padang; Magister Akuntansi Universitas Andalas, PadangMagister Akuntansi Universitas Andalas, PadangMagister Akuntansi Universitas Andalas, Padang<p><em>The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.</em></p>https://journal.umy.ac.id/index.php/ai/article/view/2899accounting fraudmoralityinternal controlexperimentbehavior |
| spellingShingle | Muhammad Harry Krishna Mulia Rahmat Febrianto Rayna Kartika Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental Journal of Accounting and Investment accounting fraud morality internal control experiment behavior |
| title | Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental |
| title_full | Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental |
| title_fullStr | Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental |
| title_full_unstemmed | Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental |
| title_short | Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental |
| title_sort | pengaruh moralitas individu dan pengendalian internal terhadap kecurangan sebuah studi eksperimental |
| topic | accounting fraud morality internal control experiment behavior |
| url | https://journal.umy.ac.id/index.php/ai/article/view/2899 |
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