Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation
This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2023-01-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/1234 |
| _version_ | 1797953829073846272 |
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| author | Ardiani Ika Sulistyawati Aprih Santoso Rosyati Indarto Arief Himmawan Dwi Nugroho |
| author_facet | Ardiani Ika Sulistyawati Aprih Santoso Rosyati Indarto Arief Himmawan Dwi Nugroho |
| author_sort | Ardiani Ika Sulistyawati |
| collection | DOAJ |
| description | This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is purposive sampling method. The number of SKPD samples is 22 agencies. The data is primary data. The data analysis is SEM (SmartPLS Wrap 3.0). The results showed that internal control, information asymmetry, and individual morality had a significant effect on unethical behavior. Internal control, information asymmetry affects tendency of accounting fraud, individual morality has no effectagainst accounting fraud tendencies. Information asymmetry, morality individuals influence the tendency of accounting fraud through unethical behavior as mediation, while internal control is notsignificant effect. |
| first_indexed | 2024-04-10T23:09:23Z |
| format | Article |
| id | doaj.art-cea23f4a105544b6b6f91f447779dc59 |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-04-10T23:09:23Z |
| publishDate | 2023-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-cea23f4a105544b6b6f91f447779dc592023-01-13T08:30:28ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002023-01-012719911710.24912/ja.v27i1.12341218Determinants Of Accounting Fraud Trends With Un Ethical Behavior As MediationArdiani Ika Sulistyawati0Aprih Santoso1Rosyati2Indarto3Arief Himmawan Dwi Nugroho4Universitas SemarangUniversitas SemarangUniversitas SemarangUniversitas SemarangUniversitas StikubankThis study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is purposive sampling method. The number of SKPD samples is 22 agencies. The data is primary data. The data analysis is SEM (SmartPLS Wrap 3.0). The results showed that internal control, information asymmetry, and individual morality had a significant effect on unethical behavior. Internal control, information asymmetry affects tendency of accounting fraud, individual morality has no effectagainst accounting fraud tendencies. Information asymmetry, morality individuals influence the tendency of accounting fraud through unethical behavior as mediation, while internal control is notsignificant effect.http://ecojoin.org/index.php/EJA/article/view/1234control; information; morality; fraud; behavior. |
| spellingShingle | Ardiani Ika Sulistyawati Aprih Santoso Rosyati Indarto Arief Himmawan Dwi Nugroho Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation Jurnal Akuntansi control; information; morality; fraud; behavior. |
| title | Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation |
| title_full | Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation |
| title_fullStr | Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation |
| title_full_unstemmed | Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation |
| title_short | Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation |
| title_sort | determinants of accounting fraud trends with un ethical behavior as mediation |
| topic | control; information; morality; fraud; behavior. |
| url | http://ecojoin.org/index.php/EJA/article/view/1234 |
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