Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants

Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants

Purpose: Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main v...

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Bibliographic Details
Main Authors: Novi Lailiyul Wafiroh, Wuryaningsih Wuryaningsih
Format: Article
Language:Indonesian
Published: Universitas Negeri Malang 2024-02-01
Series:Jurnal Akuntansi Aktual
Subjects:
theory of planned behavior
attitude
subjective norms
perceived behavioral control
fraudulent intention
Online Access:https://journal2.um.ac.id/index.php/jaa/article/view/47764

Internet

https://journal2.um.ac.id/index.php/jaa/article/view/47764

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